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2014 (8) TMI 379 - CESTAT NEW DELHIWaiver of pre deposit - Sub letting of services - Invoices issued in name of company whom applicant alloted work - Held that:- Court have gone through the copies of sample invoices produced by the applicant, issued by Times Global Broadcasting Co. Ltd. In the invoices it is specifically mentioned that the advertiser is Indian Oil Corporation Ltd. (applicant) - advertising agencies while discharging the service tax liability are not to take into consideration the expenses in respect of the advertisement in the electronic media - as the invoices on the strength of which credit has been availed are in the name of the applicant, therefore prima facie the applicant has made out a case for waiver of pre-deposit of the dues. The pre-deposit of the dues is waived and recovery of the same is stayed during the pendency of the appeal - stay granted.
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