Pre-deposit waiver in Port Services dispute granted where earlier Tribunal ruling in same case covered the demand.

Pre-deposit of service tax, interest and penalties was waived in a Port Services dispute because the demand was treated as covered by an earlier Tribunal decision in the appellants' own case on the same issue. Interim protection was granted pending disposal of the appeal, and no coercive steps were to be taken until the appeal was decided.

---

---

Issues: Whether the appellants were entitled to waiver of pre-deposit of service tax, interest and penalties demanded in proceedings relating to alleged liability under the category of Port Services.

Analysis: The demand was stated to be covered by an earlier Tribunal decision in the appellants' own case on the same issue. On that basis, the Tribunal treated the matter as covered and considered it appropriate to grant interim protection pending disposal of the appeal.

Outcome: Waiver of pre-deposit of the entire demanded amount was granted and no coercive steps were directed until disposal of the appeal.

---