2012 (9) TMI 489

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..... ons are filed for waiver of pre-deposit of service tax amount of Rs.19,24,643/-, penalty of the equal amount imposed under Section 78 of the Finance Act, 1994 and penalty of Rs.1000/- imposed under Section 77 of the said Act. 2. Heard both sides and perused the records. 3. The issue involved in both the appeals is the same. Hence we take up these stay petitions together for disposal by a common .....

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..... n India, would cover the issue. 4. We find that the issue involved in this case is at least for the services rendered from legal professional has been considered by the Bench in the case of Sobha Developers Ltd. wherein one of Member was a party, and therefore, we hold that prima facie, there cannot be any demand on service tax on such services rendered prior to 7.9.2009. We find no reason for ta .....

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