Waiver of pre-deposit and stay of recovery granted in a service tax dispute pending appeal.

Waiver of pre-deposit was granted in respect of the service tax demand, interest and penalties, and recovery was stayed pending disposal of the appeal. The application was allowed on the issue of interim relief, leaving the merits of the tax dispute to be decided in the appeal.

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Issues: Whether the appellant was entitled to waiver of pre-deposit of the service tax demand, interest and penalties, and stay of recovery pending disposal of the appeal.

Outcome: The application for waiver of pre-deposit was allowed and recovery of the amounts demanded was stayed till disposal of the appeal.

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