Pre-deposit waiver in service tax dispute granted where prior payments were sufficient for interim relief pending appeal.

Interim relief was granted in a service tax dispute concerning the applicability of Notification No. 32/2007-ST. The Tribunal held that the amount already paid by the appellant, including the sum appropriated by the adjudicating authority, was sufficient to dispense with the balance pre-deposit at the interim stage. On that basis, waiver of pre-deposit was allowed and recovery of the remaining dues was stayed during pendency of the appeal, without any final determination on the merits of the tax demand.

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Issues: Whether the appellant was entitled to waiver of pre-deposit of the balance service tax dues and stay of recovery during pendency of the appeal.

Analysis: The Tribunal noted the dispute regarding the applicability of Notification No. 32/2007-ST and observed that the amount already paid by the appellant, including the sum appropriated by the adjudicating authority, was sufficient for the purpose of dispensing with the balance pre-deposit at the interim stage. On that basis, the Tribunal granted interim relief without finally determining the merits of the tax demand.

Conclusion: Waiver of pre-deposit was granted and recovery of the balance dues was stayed during pendency of the appeal.

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