2017 (9) TMI 882

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..... e, we direct the applicant to make a pre-deposit of ₹ 44,000/- within the period of 4 weeks and the compliance to be reported on 29.08.2017 - application disposed off. - Application No. ST/Stay/54939/2014 Appeal No. ST/54317/2014 - Stay Order No. 60453/2017 - Dated:- 28-7-2017 - Mr. Ashok Jindal, Member (Judicial) and Mr. Devender Singh, Member (Technical) Sh. Harvinder Singh, Advoca .....

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..... 6/2005 as amended, therefore, if the exemption is granted then they are liable to pay only ₹ 44,000/-. On merits, it is contended by the Ld. Counsel for the applicant that their activity is of franchisee services as held by this Tribunal in the case of M/s Dewsoft Overseas Private Ltd. vs. CST, New Delhi- 2008 (8) TMI 50-CESTAT New Delhi , therefore no Service Tax is payable. 4. Head .....

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