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2014 (1) TMI 713 - CESTAT BANGALOREWaiver of pre deposit - Franchisee agreement - Receipt of SIM cards/recharge coupons with specified face value; while delivering such SIM cards/recharge coupons, BSNL has undisputedly paid Service Tax on the face value - Held that:- The BSNL documents and communications from BSNL to the applicant prima facie indicate that it is a case of rendering of services by BSNL to subscribers and the applicant is an intermediary in reaching the services to the subscribers. Undisputedly the entire amount including the amount given as discount/commission to the applicant stands taxed at the hands of BSNL. In view of the above, we hold that the applicant has made out a prima facie case for waiver of the dues as per the impugned order. Accordingly, we waive pre-deposit of dues and stay recovery thereof till the disposal of the appeal - Stay granted.
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