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2016 (6) TMI 920

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..... espondent: Shri R.K. Mishra, AR Per Ashok Jindal The appellant is seeking waiver of pre-deposit of service tax demand Rs. 81,33,828/- alongwith interest and various penalties upon then under Finance Act, 1994 for the period from 1.4.2004 to 30.4.2006 under the category of business auxiliary service. 2. The facts of the case that the appellant is under an agreement with M/s. Ansal Properties & I .....

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..... issued to applicant to demand service tax which was adjudicated and confirmed the demand of Rs. 81,33,828/- for the period from 1.4.2004 to 30.4.2006. the applicant is seeking waiver of pre-deposit of the same. 3. Learned consultant appeared on behalf the applicant submitted the from May,2006/June, 2007 the applicant is paying service tax on sale of spaces and advertisement/renting service. There .....

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..... usiness auxiliary for promoting the business of M/s. APIL. Prima facie, we are of the view that the applicant has not been able to make out a case for complete waiver of pre-deposit. In the circumstance, the applicant is directed to make pre-deposit of 7.5 lakh of demand of service tax within four weeks and report compliance on 15.2.2016 and on such compliance balance demand of service tax, intere .....

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