2014 (6) TMI 522

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..... of pre-deposit of entire amount of service tax, interest and penalty in similar facts. Therefore, the applicants are entitled for waiver of pre-deposit. Following the ratio of the precedent decision, in this matter also, we find that the applicants had made out a case for waiver of the pre-deposit. Accordingly, we waive the requirement of pre-deposit of the entire amount of Service Tax, interest .....

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..... ted in 2011 (24) S.T.R. 424 (Tri.-Del.) on the same issue this Tribunal has granted unconditional waiver of pre-deposit of entire amount of service tax, interest and penalty in similar facts. Therefore, the applicants are entitled for waiver of pre-deposit. Following the ratio of the precedent decision, in this matter also, we find that the applicants had made out a case for waiver of the pre-depo .....

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