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TMI Blog2010 (2) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... prima facie case for complete waiver of the amount of Service Tax confirmed by the Adjudicating Authority and upheld by the learned Commissioner (Appeals). Thus, the appellant to pre-deposit an amount - ST/631/2009 - 196/2010 - Dated:- 22-2-2010 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) Shri Jayasankar A.K., Advocate, for the Appellant. Shri M. Vivekanandan, SD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to the shipper. Learned Counsel would submit that these amounts do not represent payment towards any services. He would draw our attention to the list of payments of brokerage/commission pertaining to the period 2005-2006. 4. Learned DR would reiterate the findings of the learned Commissioner (Appeals) and submit that there has to be some evidence to show that the commission has been remitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of this, we direct the appellant to pre-deposit an amount of Rs. 2,00,000/- within a period of 4 weeks from today and to report compliance on 26-4-2010. Subject to such compliance being reported, the condition for pre-deposit of the balance amounts involved is waived and recovery thereof stayed, till the disposal of the appeal. (Pronounced dictated in open Court) - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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