Penalty pre-deposit waiver and stay granted where tax was paid before notice and cause-title error was clerical

Pre-deposit of penalty was waived and recovery was stayed pending final hearing because the service tax had already been paid before issuance of the show-cause notice and similar matters had been granted stay. The tribunal also treated the incorrect cause title as an inadvertent typing mistake and permitted filing of a fresh ST-5 form with the corrected name.

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Issues: Whether waiver of pre-deposit of the penalty amount and stay of recovery were warranted pending final hearing; and whether the appellant could be permitted to file a fresh ST-5 form to correct the cause title.

Analysis: The order records that the service tax had already been paid before issuance of the show-cause notice and that similar matters had been granted stay and listed for final hearing. It also notes that the cause-title error was a typing mistake occurring inadvertently.

Outcome: Waiver of pre-deposit of penalty was granted and recovery of penalty was stayed during the pendency of the appeal. Permission was also granted to file a fresh Form ST-5 with the corrected name.

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