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2013 (12) TMI 963 - CESTAT AHMEDABADStay application - Business Support Services - Penalties under Sections 77 & 78 - Held that:- adjudicating authority, has recorded that the amount has been written off in the books of account of the appellant in respect of their associated enterprises. Since the amount has been written off, it would not amount to receipt of any payment to the appellant, on which, the Service Tax liability, prima facie, would arise - Following decision of Sify Technologies Ltd. v. CCE Chennai [2010 (11) TMI 232 - CESTAT, CHENNAI] - Stay granted.
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