2015 (3) TMI 1105

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..... and of service tax of Rs. 29,35,477/- (Rupees Twenty Nine Lakhs Thirty Five Thousand Four Hundred and Seventy Seven only) for the period from April 2006 to March 2007 with interest has been confirmed and penalties under various Sections of Finance Act have been imposed on the appellant. The impugned order has been passed on the ground that service charges billed in respect of certain taxable outpu .....

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..... en received. During the relevant period service tax was payable only when the consideration was received. We agree that appellant has made out a prima facie case in their favour under the facts and circumstances discussed above. Accordingly the requirement of pre-deposit is waived and stay against recovery is granted during the pendency of appeal. (Operative portion of the order has been pronounc .....

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