Pre-deposit waiver partly refused on service tax and interest, while penalty relief was granted pending appeal.

Waiver of pre-deposit was declined for the confirmed service tax demand and interest because no prima facie case was made out, while waiver was granted for the penalty amount. Recovery of the tax and interest was stayed, subject to deposit being made within eight weeks. The matter thus turned on partial relief at the interim stage, preserving the demand for tax and interest but relieving the appellant from pre-deposit of penalty pending appeal.

---

---

Issues: Whether the appellant was entitled to waiver of pre-deposit of the confirmed service tax and interest, and whether penalty was liable to be waived pending appeal.

Outcome: No prima facie case was found for waiver of the service tax demand and interest, but waiver was granted in respect of the penalty amount; recovery was stayed subject to deposit of the tax and interest within eight weeks.

---