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2013 (8) TMI 87 - AT - Service TaxStay application – Waiver of pre-deposit - Amount collected by the appellant as Computer Linkage Charges from his customers and paying the same to the Commodity Exchange - Demand of service tax liability is on the amount collected by the appellant – Held that:- Issue involved in this case is debatable one - Collecting the charges by the appellant from his customers and paying the same to Commodity Exchange for Computing Linkage, prima-facie, will not fall under the category of Stock Broker Services - Appellant has made out a prima facie case for the waiver of pre-deposit of amounts involved – Waiver of pre-deposit allowed – Stay allowed.
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