2014 (8) TMI 474

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..... Respondent. ORDER The application seeks waiver of demand of pre-deposit of Service Tax amounting to Rs. 1,32,17,756/- along with interest and penalty of Rs. 2,000/-. The demand relates to the period April 2008 to March 2009. The sale of air-conditioners manufactured by them has been treated as "trading activity" and, therefore, holding that they are rendering service which is exempted and that .....

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..... at the previous Stay Order has been made on voluntary offer to pre-deposit an amount of Rs. 25/- lakhs. In the present case, the learned advocate is not offering any pre-deposit and strongly contests the demand on merits. 5. Prima facie, we are in agreement with the submissions made by the learned advocate and therefore, hold that they have made out a case for waiver of dues as per the impug .....

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