Partial pre-deposit waiver and recovery stay granted after balancing prima facie liability with pleaded financial hardship.

The Tribunal considered a request for partial waiver of pre-deposit and interim protection against recovery pending appeal. It noted that the demand had been confirmed on the footing that the appellant's activities fell within Business Auxiliary Services, and that the prima facie case was not seriously disputed at that stage. Balancing that position against the financial hardship shown by affidavit, the Tribunal directed a reduced pre-deposit and granted stay of recovery subject to compliance with the deposit condition.

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Issues: Whether the appellant was entitled to partial waiver of the pre-deposit requirement and interim stay of recovery pending appeal.

Analysis: The demand had been confirmed on the basis that the appellant's activities fell within Business Auxiliary Services, and the appellant did not seriously contest the prima facie finding at this stage. At the same time, financial hardship was projected through an affidavit and a plea was made that only a limited amount could be arranged for deposit. Balancing the prima facie case and the hardship pleaded, the Tribunal fixed a reduced pre-deposit and granted protection against recovery on compliance.

Conclusion: Partial waiver of pre-deposit was granted and recovery was stayed upon deposit of the amount directed.

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