Pre-deposit waiver in service tax dispute: Tribunal stayed recovery pending appeal after considering prior deposit and classification issue.

The Tribunal granted waiver of the balance pre-deposit of service tax, interest and penalties where the applicant had already made a prior deposit and the appeal involved a service classification dispute. It also stayed recovery during the pendency of the appeal, treating the existing deposit and disputed classification issue as sufficient basis for interim relief.

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Issues: Whether waiver of pre-deposit of the remaining service tax, interest and penalties was warranted pending the appeal, in view of the applicant's prior deposit and the nature of the service classification dispute.

Outcome: The Tribunal granted waiver of the balance pre-deposit and stayed recovery during the pendency of the appeal.

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