2014 (4) TMI 684

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..... 1. Applicant filed this application for waiver of predeposit of interest of Rs.19,80,691/- along with penalty. 2. Ld. advocate on behalf of the applicant submits that they are engaged in providing man power recruitment or supply agency services. She submits that they have erroneously paid the tax on reimbursement of administrative charges which is not warranted in view of the decision of the Hon .....

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..... taken a definite stand before the adjudicating authority that payment of tax is not warranted in this case. It is noted that the adjudicating authority has not given any observation on this issue. Prima facie , we find that Hon'ble Delhi High Court has struck down Rule 5 (1) of Service Tax (Determination of Value) Rules 2006. In view of that, we waive the predeposit of interest and penalty an .....

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