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2013 (12) TMI 1127 - CESTAT CHENNAIStay Application - Demand of service tax - Erection and commissioning service - Held that:- applicant is contesting the demand of tax liability and they are also disputing the quantification of demand. The learned counsel produced the balance sheet showing the loss. We find that the deposit already made by the applicant is sufficient for waiver of balance amount of tax, interest and penalty. Accordingly, we grant waiver of pre-deposit of balance tax, interest and penalty and stay its recovery during the pendency of the appeal - Prima facie case in favour of assessee - Stay granted.
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