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2013 (10) TMI 589 - BOMBAY HIGH COURTWaiver of pre deposit - Business Auxiliary Services - it is contended that payment made to DTC was the appellant's share in the actual marketing expenses incurred by DTC. Thus DTC did not provide any service of promoting or marketing of goods having the brand name of Nakshatra being sold by the appellant - Held that:- When the question for consideration before the Tribunal is an arguable one, particularly the interpretation of the agreements, there is no justification for directing the appellant assessee to deposit the penalty amount. The case of the appellant is that no service was received by them from DTC and the payment made under the agreement is in the nature of reimbursement of expenses of advertisement incurred by DTC. This submission would require a detailed examination at the time of final hearing. However, the case of the appellant being eminently arguable, deposit of interest and penalty was not called for, so as to entertain the appeal on merits. Interest of justice would be served if the appellant is directed to make the predeposit of the entire amount of service tax which is quantified by the adjudicating authority at Rs.1, 13,13,784 /- including cesses while the interest thereon and penalty is dispensed with - Decided partly in favour of assessee.
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