TMI Blog2014 (2) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per: P.G. Chacko; This application filed by the appellant seeks waiver and stay in respect of the adjudged dues including an amount of over Rs.4.33 crores demanded from them towards service tax and education cess under the head 'Information Technology Software Service' (ITSS) for the period from 16.5.2008 to 31.3.2009. On a perusal of the records and hearing both sides, we find that the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel, has at the outset, raised this plea of revenue neutrality. The learned Commissioner (AR) has also been heard on this limited issue and we have found no disagreement at this stage. In this scenario, we are inclined to grant waiver of pre-deposit and stay of recovery in respect of the adjudged dues. It is ordered accordingly.
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