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2015 (11) TMI 1108 - AT - Service TaxWaiver of pre deposit - Business Support Services - SSI Benefit - Held that:- The applicants admitted the classification and duty liability under BPS for July, 2010 but disputed valuation. On perusal of the 2011 year agreement, it is seen that schedule1/1A (1) agreement mentions 10% of the player fee relates to sponsorship and brand promotion. However, no such specific clause exists in the earlier agreements pertaining to demand period. We also find that in the subsequent demand raised by the department No.62/2012 dated 22.10.12 the demand restricted to only 10% of the player fee. The valuation dispute and claim of SSI benefit will be considered at the time of final hearing. - Therefore by taking into consideration of the pre-deposit already made by the appellants other than Sl. No. 2,4 and 6 made before the Commissioner (Appeals), which is sufficient and the balance amount of dues shall be waived and its recovery stayed in the disposal of the appeals - Partial stay granted.
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