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2014 (8) TMI 474 - CESTAT BANGALOREWaiver of demand of pre-deposit of Service Tax - Failure to maintenance of separate accounts for input services utilized for exempted services - assessee submits that they are selling the products and also paying VAT and the sale is on consideration and that there is no service as such is involved in the said sales activity - Held that:- sales activity of applicant in respect of products manufactured by them on payment of VAT cannot be treated as rendering any exempted services. Further, previous Stay Order has been made on voluntary offer to pre-deposit an amount of ₹ 25/- lakhs. - Stay granted partly.
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