Prima facie case and balance of convenience justified waiver of pre-deposit pending service tax appeal.

Pre-deposit of service tax, interest and penalty was waived pending appeal because the appellant established a prima facie case and the balance of convenience favoured interim relief. The tribunal directed that the amounts need not be deposited until final disposal of the appeal.

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Issues: Whether the appellant had made out a prima facie case and balance of convenience for waiver of pre-deposit of service tax, interest and penalty pending appeal.

Outcome: The appellant was found to have a prima facie case and the balance of convenience was held to be in its favour, so pre-deposit of service tax, interest and penalty was waived till final disposal of the appeal.

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