2009 (5) TMI 830

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..... rd both sides on the application for waiver of predeposit of service tax of Rs. 11,29,851/- for the period July 2003 to March 2006 together with interest and penalties imposed under Section 76, 77 and 78 of the Finance Act, 1994 on the applicants. The promotion or marketing services provided by the applicants herein has been held to be Business Auxiliary Service and the benefit of Notification N .....

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..... it of the notification claimed by the applicants is not available to them in the light of the clear language of the notification. 3. We find that a sum of Rs. 2 lakhs has already been deposited by the applicants and we therefore accept the payment already made as sufficient for the purpose of compliance with the statutory requirement of Section 35F of the Central Excise Act, 1944 as prima facie .....

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