2009 (9) TMI 188

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ondent. [Order per: M.V. Ravindran, Member (J)] - This stay petition is directed against the waiver of pre-deposit of the following amount:- (a) Service Tax - Rs. 39,768/- 2. Heard both sides and perused the records. The confirmation of Service Tax has arisen on the ground that the appellant had not discharged the Service Tax liability for the period October, 2007 to March, 2008. The entire cas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f exercising to avail the exemption was not at all exercised, but appellant paid the Service Tax liability under mistaken understanding of the law. This cannot come in the way of otherwise eligible benefit to an assessee. As such, we find that the applicant has made out a prima facie case for waiver of pre-deposit of amounts confirmed by the lower authorities. Application for waiver of pre-deposit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X