2009 (6) TMI 405

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..... te and Sanjay Bhaumik, Advocate, for the Appellant. Shri B.B. Agarwal, Jt. CDR, for the Respondent. [Order per: S.S. Kang, Vice-President]. - Heard both sides. 2. Applicant filed this Application for waiver of pre-deposit of an amount of Service Tax of Rs. 58,29,459/- (Rupees Fifty Eight Lakhs Twenty Nine Thousand Four Hundred and Fifty Nine only) and penalties. The demand was confirmed on the .....

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..... issued on 5-3-2007 demanding Service Tax for the period October 2001 to March 2005 and Applicants were registered as provider of C & F Service regularly filing returns in respect of remuneration received by them and paying tax. Applicant also pleaded financial hardship. 5. Learned Departmental Representative (Jt. CDR) appearing on behalf of the Revenue submitted that as per Clause 13 of the Agree .....

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..... mbursement or any monetary benefit for the work rendered under the agreement. I these circumstances prima facie we are of the view that the decisions relied upon by the Applicants are not applicable to the facts of the present case in view of the specific Clause in the agreement. Further we find that in the monthly returns the receipt of reimbursements is not reflected by the Applicant therefore p .....

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