2008 (10) TMI 580

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..... R We have heard both sides on the applications for waiver of pre-deposit of service tax of Rs. 2,20,428/- confirmed against M/s. Credentials under Section 73(1) and penalty of equivalent amount in terms of Section 78 and penalty of Rs. 100/- per day under Section 76 of the Finance Act, 1994 (in appeal No. ST/136/08-Mum), service tax of Rs 23,66,671/- confirmed against M/s. Crysto Info Financial .....

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..... rder in S.R. Kalyanakrishnan v. Commissioner of Central Excise, Cochin - 2008 (9) S.T.R. 255 (Tri.-Bang.) wherein similar services provided by the applicants was held to be classifiable as business support service, which came into taxable net only w.e.f. 1-5-2006 only and the period covered in the appeal before us is prior to 1-5-2006. We therefore waive pre-deposit of service tax and penalty as s .....

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