2012 (9) TMI 165

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..... ommissioner, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Since common issue is involved, all the applications are taken up together for disposal. 2. The demands are confirmed after denying the benefit of Notification No. 32/2004-S.T. 3. The Show Cause Notice was issued to the applicants demanding service tax on the ground that the applicants being recipient of Goo .....

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..... Circular No. 137/154/2008, dated 21-8-2008 wherein it has been clarified that general declaration under Notification No. 32/2004 is sufficient for availing the benefit of Notification. In view of the above, we find prima facie the applicants have a strong case for waiver of pre-deposit of service tax, interest and penalty during the pendency of the appeals. The pre-deposit of dues is waived and re .....

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