TMI Blog2011 (5) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... suppression of the facts of rendering of the services and receiving the amount from the clients are very sketchy one - Held that: appellant has made out a prima facie case for the waiver of the pre-deposit of the amount involved - application for waiver of pre-deposit of amounts involved is allowed and recovery thereof stayed till the disposal of the appeal - 866 of 2010 - ST/288/2011 - Dated:- 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted on due date under Section 77 of the Act. 2. Heard both the sides and perused the record. 3. On perusal of the records, we find that the above-mentioned demand and consequent penalties and interest have been confirmed by the Adjudicating Authority and upheld by the learned Commissioner (Appeals) on the ground that the appellant has not discharged their correct service tax liability for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant has made out a prima facie case for the waiver of the pre-deposit of the amount involved. This our view is fortified by the judgment of the coordinate bench of the Tribunal in the case of Aditya College of Competitive Exam. Vs. CCE, Visakhapatnam reported in 2009 (16) S.T.R. 154 (Tri.-Bang.). Accordingly, application for waiver of pre-deposit of amounts involved is allowed and recovery the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
