Pre-deposit relief in service tax dispute over commission agent activity and Business Auxiliary Service pending appeal.

In a service tax appeal concerning commission agent activity and classification under Business Auxiliary Service, the Tribunal ordered a partial pre-deposit as a condition for hearing the appeal and stayed recovery of the remaining amount pending disposal. The directive limited immediate enforcement while preserving the disputed demand for adjudication on merits.

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Outcome: In an application for waiver of pre-deposit in a service tax appeal relating to commission agent activity and Business Auxiliary Service, the Tribunal directed partial pre-deposit and stayed recovery of the balance pending appeal.

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