2009 (6) TMI 386

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..... r the Appellant. Shri J. A. Khan, SDR, for the Respondent. [Order per: S.S. Kang, Vice-President]. - Heard both sides. 2. The Applicants filed this Application for waiver of pre-deposit of Service Tax of Rs. 62,12,831.00 and penalty. The demand was confirmed after denying the benefit of Notification No. 34/2004-S.T., dated 3-12-2004. 3. The contention of the Applicants is that they are receivi .....

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..... ssued by the Service Provider, the amount charged was less than Rs. 1500.00. Therefore, prima facie, the Applicants have made out a case in their favour. Hence, pre-deposit of the amount of Service Tax and penalty are waived and recovery of the same are stayed during pendency of the Appeal. Stay Petition is allowed. (Pronotmced and dictated in the open court)
Case laws, Decisions, Judgements, .....

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