2009 (10) TMI 666

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..... spondent. ORDER Common issue is involved therefore the applications for waiver of pre-deposit of Service tax and penalties are taken up together. Applicant filed these applications for waiver of pre-deposit of amount of Service Tax, interest and penalties. The demand of Service Tax is confirmed relying upon the agreement entered into by the applicant with the foreign service provider on the .....

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..... rd v. CCE, Thiruvananthapuram - 2008 (9) S.T.R. 3 (S.C.) held that the tax liability being a creature of statute and borne by statutory provisions cannot be determined or apportioned based on agreement between the private parties. Contention is that in view of the above decision the pre-deposit of the amount of Service tax and penalties required to be waived. 3. Revenue relied upon the terms and .....

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