2008 (7) TMI 187

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..... very clear as to whether the licence fee is for operating the petrol pump or otherwise – in view of decision of Tribunal in the case of Finolex Industries Ltd., applicant has made out a prima facie case for waiver of amount of service tax and the penalties involved - ST/104 of 2007-MUM. - S/425 of 2008/CSTB/C-II - Dated:- 24-7-2008 - M.V. RAVINDRAN, MEMBER (J) and K. K. AGARWAL, MEMBER (T) .....

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..... has taken the licence for storage of petroleum products. 4. The ld. Counsel submits that the agreement between the dealer and the applicant clearly indicates that the applicant is recovering licence fee from the dealer for the use of the sites. It is also her submission that the issue is covered by the decision of the Tribunal in the case of Finolex Industries Ltd v. CCE [2007] 10 STT 31 ( .....

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