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<h1>CESTAT Bangalore Waives Penalty Pre-Deposit</h1> <h3>ABE VALUE POINT SYSTEMS PVT. LTD. Versus COMMR. OF ST., BANGALORE</h3> ABE VALUE POINT SYSTEMS PVT. LTD. Versus COMMR. OF ST., BANGALORE - 2009 (14) S.T.R. 330 (Tri. - Bang.) The Appellate Tribunal CESTAT Bangalore granted waiver of pre-deposit of penalty to the appellant as they had deposited Service Tax with interest before the Show Cause Notice was issued. The stay application was allowed, and there will be no recovery until the appeal is disposed of.