2013 (12) TMI 1012

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..... that the applicant are not liable to pay service tax on this postage charges. Therefore, prima facie the applicants have made out a case for 100% waiver of pre-deposit. Accordingly, we waive the requirement of balance amount of service tax, interest and various penalties under the Finance Act, 1994 and stay recovery thereof during the pendency of the appeal - Stay granted. - ST/430/2011 - Stay Or .....

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..... ransferee therefore, they are paying postage on those despatch which they recovered from principal on actual basis. The case of the department is that applicants are liable to pay service tax on the total remuneration received from the clients as per Rule 5(1) of the Service Tax Valuation Rules, 2006 therefore, the above demands have been confirmed. 3. It is the contention of the applicants that .....

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