2009 (6) TMI 876

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..... for the Respondent. ORDER We have heard both sides on the applications for waiver of service tax of Rs. 2,49,617/- (in Appeal No. S/77/09) and Rs. 1,54,997/- (in Appeal No. S/78/09) together with interest and penalties. The demand of differential service tax arises on account of denying abatement as per Notification No. 32/04-S.T., dt. 3-12-04 on the ground that the applicants had not produced .....

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..... o provided transport service to the applicants were registered with the service tax department as they were liable to pay service tax and, further, there is nothing to evidence that any action has been taken against such individuals for non-registration and non-payment of service tax. We, therefore, waive pre-deposit of tax together with interest and penalties as imposed on the applicants and stay .....

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