2009 (6) TMI 877

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..... has filed this appeal along with stay petition against the Order-in-Original No. 2/ST/2008 dated 27-11-2008 passed by the Commissioner of Central Excise, Pune, wherein Service Tax amounting to Rs. 38,39,187/- and penalties under Sections 78 and 76 of the Finance Act, 1994 has been imposed. 2. The issue involved in this case is as to whether the applicant is liable to pay service tax on the groun .....

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..... nsidering the arguments made by both the parties and perusal of the records, we find that nowhere the Department has made out that M/s. Talreja Trade is using the brand name of the applicants for their products. We also find that the applicants are having a good prima facie case in their favour. In view of the above we grant complete waiver of pre-deposit of entire service tax and penalties till f .....

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