2011 (5) TMI 801

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..... S.S. Kang, Vice-President]. - Applicant filed this application for waiver of pre-deposit of Service Tax of Rs. 21,04,597/- (Rupees Twenty One Lakhs Four Thousand Five Hundred and Ninety Seven only) and penalties. Applicant had already deposited an amount of Rs. 6,31,380/- (Rupees Six Lakhs Thirty One Thousand Three Hundred and Eighty only) at the time of hearing of appeal by Commissioner (Appeal .....

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..... his own or through the authorized transportations of the principal; (e)     Maintaining records of the receipt and dispatch of goods and the stock available at the warehouse; (f)      Preparing invoices on behalf of the principal. 4. Applicant submitted that the warehousing activity is not undertaken by the applicants nor applicants are issuing .....

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..... ch order from the principal nor preparing any invoice on behalf of the principal hence prima facie we find the deposit of Rs. 6,31,380/- (Rupees Six Lakhs Thirty One Thousand Three Hundred and Eighty only) is sufficient for hearing of the appeal. Pre-deposit of remaining amount of Service Tax, interest and penalty is waived and recovery of the same is stayed during pendency of the appeal. (Pronou .....

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