Prima facie case for waiver of pre-deposit recognised where service tax had already been deposited.

In a service tax dispute concerning goods transport agency liability, the Tribunal held that prior deposit of the service tax, supported by challans and a certificate, established a prima facie case for relief against pre-deposit of the adjudged penalty and interest. On that basis, waiver of pre-deposit was granted and recovery of the penalty and interest was stayed pending disposal of the appeal.

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Issues: Whether the appellant made out a prima facie case for waiver of pre-deposit of the adjudged penalty and interest in a service tax dispute relating to goods transport agency liability.

Analysis: On consideration of the challans and certificate produced, the Tribunal found that the service tax liability had already been deposited with the authorities. This was sufficient to establish a prima facie case for relief against pre-deposit of the penalty and interest.

Outcome: Waiver of pre-deposit of the penalty and interest was granted and recovery thereof was stayed till disposal of the appeal.

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