Pre-deposit waiver for balance penalty granted where service tax and interest were already paid and only penalty remained in dispute.

In a service tax dispute before CESTAT, the appellant sought waiver of pre-deposit of the balance penalty after paying the service tax and interest, with a substantial sum already deposited under protest. As the dispute survived only on penalty and the pre-deposit stage showed sufficient compliance, the Tribunal granted relief and waived the balance penalty from pre-deposit.

---

---

Issues: Waiver of pre-deposit of the balance penalty imposed under the service tax provisions.

Analysis: The appellant stated that the service tax along with interest had already been paid and that the dispute survived only in relation to penalty. It was also stated that a substantial amount had already been deposited under protest. In view of these circumstances, the Tribunal found it appropriate to grant relief at the pre-deposit stage.

Conclusion: The balance amount of penalty was waived from pre-deposit.

---