2011 (10) TMI 506

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..... e assessees have made out a strong prima facie case for unconditional waiver in the light of the Tribunal's order in Lee & Muir Head Pvt. Ltd. Vs Commissioner of Service Tax, Bangalore reported (2008 - TMI - 32881 - CESTAT, BANGALORE - Service Tax) As regards other activities, assessees have not made out a prima facie case for total waiver in the light of the finding of the Commissioner that as re .....

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..... ambit of 'Pure Agent'. 2. We have heard both sides on the applications for waiver of pre-deposit of tax, interest and penalties imposed. As regards the demand on brokerage, we find that the assessees have made out a strong prima facie case for unconditional waiver in the light of the Tribunal's order in Lee & Muir Head Pvt. Ltd. Vs Commissioner of Service Tax, Bangalore reported in 2009 (14) S.T .....

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..... ees One Lakh only) within a period of 4 weeks from today and on such deposit, pre-deposit of the balance amounts in dispute shall stand waived and recovery thereof stayed during the pendency of the appeal. Failure to comply with this direction shall result in vacation of stay and dismissal of the appeal without prior notice. Compliance to be reported on 08.12.2011. (Dictated and pronounced in op .....

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