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Issues: Whether the appellant should be required to make a pre-deposit of 7.5% of the service tax demand pending disposal of the appeal.
Analysis: The order under challenge granted waiver of pre-deposit only to a limited extent, leaving a substantial amount to be deposited as a condition for hearing the appeal. The Court considered the totality of circumstances and the amended pre-deposit regime applicable from 06.08.2014 while dealing with the appellant's request for reduction of the deposit burden.
Outcome: The appellant was directed to deposit 7.5% of the total demand within three months, and the impugned order was modified accordingly.