Waiver of pre-deposit granted in goods transport agency service tax dispute, with recovery stayed pending appeal.

Waiver of pre-deposit was granted in a dispute concerning service tax, interest and penalties demanded on goods transport agency service, and recovery was stayed pending disposal of the appeal. The Tribunal considered the appellant's request for interim protection and allowed it, keeping the dues in abeyance until the appeal is decided.

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Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery of service tax, interest, and penalties demanded on goods transport agency service during the relevant period.

Outcome: The Tribunal granted waiver of pre-deposit and stayed recovery of the dues pending disposal of the appeal.

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