Pre-deposit waiver in service tax dispute was declined, with further deposit ordered and balance recovery stayed pending appeal.

In a service tax dispute involving scientific and technical consultancy services, total waiver of pre-deposit was not considered justified on a prima facie review of the activities and the findings in the impugned order. As the appellant had already made part payment, further deposit was directed as a condition for proceeding with the appeal. The balance demand was kept in abeyance pending disposal of the appeal, so recovery was stayed only to that extent and not by way of complete waiver.

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Issues: Whether the appellant was entitled to total waiver of pre-deposit and stay of recovery in a service tax dispute concerning scientific and technical consultancy services.

Analysis: The appellant had already deposited part of the demanded amount. On a prima facie assessment of the nature of the activities and the findings in the impugned order, the requested total waiver was not considered justified. Partial compliance was directed by requiring further deposit, with the remaining demand kept in abeyance pending the appeal.

Outcome: Total waiver of pre-deposit was declined. The appellant was directed to make a further deposit, and recovery of the balance was stayed during the pendency of the appeal.

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