Conditional pre-deposit relief in service tax dispute secured waiver of balance interest and penalty pending appeal.

In a service tax dispute, the CESTAT partly allowed waiver of pre-deposit by directing the appellant to deposit a specified amount towards tax. Subject to that deposit, the remaining interest and penalty were waived, and recovery of the balance was stayed pending disposal of the appeal. The operative effect was a conditional interim relief: partial compliance with the pre-deposit requirement secured suspension of further recovery on the remaining disputed amounts.

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Outcome: The application for waiver of pre-deposit in a service tax dispute was partly allowed. The appellant was directed to deposit a specified amount towards tax, and on such deposit the balance of interest and penalty was waived and recovery stayed pending the appeal.

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