Pre-deposit waiver and stay of recovery granted in service tax dispute after substantial deposit was already made.

In a service tax dispute involving authorised service station services, the Tribunal considered whether the appellant should be required to make the remaining pre-deposit and face recovery during the appeal. Noting that a substantial part of the confirmed demand had already been deposited and considering the rival submissions, it granted waiver of the balance pre-deposit and stayed recovery of the balance duty and penalty until disposal of the appeal.

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Issues: Whether the appellant was entitled to waiver of pre-deposit of the balance duty and penalty and stay of recovery pending the appeal.

Analysis: The appeal arose from a service tax demand in respect of authorized service station services. The appellant had already deposited a substantial part of the confirmed demand. On consideration of the rival submissions and the extent of pre-deposit already made, the Tribunal found it to grant waiver of the remaining pre-deposit and to protect the appellant from coercive recovery during the pendency of the appeal.

Conclusion: Waiver of the balance pre-deposit was granted and recovery of the balance duty and penalty was stayed till disposal of the appeal.

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