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2013 (11) TMI 1010 - DELHI HIGH COURTWaiver of pre-deposit - CESTAT directed the appellant to deposit entire service tax along with proportionate interest - corporate guarantee commission paid by the appellant to the foreign principal - held that:- it is clear that the tribunal has observed that they were persuaded to follow the interim order passed in the case of Kaveri Agri Care Pvt. Ltd. [2010 (11) TMI 153 - CESTAT, BANGALORE] - In spite of the said observations and findings, the tribunal in the last paragraph directed the appellant to make pre-deposit - In view of the findings recorded by the tribunal reproduced above, we feel that the appellant is entitled to complete waiver of pre-deposit. The question of law is accordingly answered. - full stay granted.
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