Pre-deposit waiver in service tax appeal where part payment already made relieved the balance deposit requirement.

During pendency of the appeal, the requirement to make pre-deposit of the balance service tax demand was waived because the appellant had already paid part of the demanded amount. The operative effect was that no further deposit of the balance demand was required while the appeal remained pending.

---

---

Issues: Whether the appellant was required to make pre-deposit of the balance service tax demand during pendency of the appeal.

Outcome: In view of the payment already made towards the demanded amount, the requirement of pre-deposit of the balance demand was waived during pendency of the appeal.

---