TMI Blog2011 (2) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... BAS - Held that: applicant has a strong case in their favour, therefore, pre-deposit of the amount of Service Tax and penalty are waived and recovery of the same is stayed, till the disposal of the appeal - Decided in favor of the assessee - ST/124/2010 - 188/2011 - Dated:- 14-2-2011 - S/Shri S.S. Kang, P. Karthikeyan, JJ. REPRESENTED BY : Shri N. Anand, Advocate, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that as per the agreement, applicants are required to sell the liquor of a particular brand and they are getting some extra benefit by way of sales discount from the supplier of liquor, therefore, Service Tax is rightly demanded. 3. Prima facie, we find the applicants are selling liquors and they are getting certain discounts from the supplier. We find applicant has a strong case in their favo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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