2012 (5) TMI 423

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..... ing amount reimbursed by the principal to the assessable value of service - On financial hardship, applicant submitted that applicant is a small assessee – Held that:- amount already deposited is sufficient for hearing. Therefore, pre-deposit of remaining amount of service tax and penalties are waived and recovery is stayed during pendency of the appeal. matter is remanded to the Commissioner(Appe .....

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..... ion is that after passing the adjudication order, the applicant has already deposited an amount of Rs. 1,06,471/- on 23.07.10. 3. On financial hardship, applicant submitted that applicant is a small assessee. The contention of the Revenue is that there is no provisions regarding abetment of reimbursement of amount received from principal and the applicant is liable to pay service tax on the gr .....

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