2013 (10) TMI 914

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..... rvice tax liability of Rs.4,61,015/- as adjudicated has been confirmed by the C.C.E. (Appeals) by the impugned order-in-Appeal. The adjudicating authority had also imposed penalties besides interest, which were also confirmed. 2. We, prima facie, find no error in the adjudicated classification of services received by the appellant and on which the tax is remittable under the reverse charge mechan .....

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..... appellant is entitled waiver of pre-deposit in toto. We have noticed the judgements but the applicability of these judgements depends upon the proof of the claim of the appellant that the appellant had paid no commission to the foreign banks for receiving banking and financial services but had made payments only to an Indian bank. Prima facie, there was no material on record before the adjudicatin .....

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