2012 (12) TMI 702

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..... th sides. 2. Applicant filed this application for waiver of pre-deposit of service tax of Rs.69,44,352/-, interest and penalty. The applicant is providing taxable services and certain taxable services were provided to SEZ and by claiming the benefit of Notification No.8/2004 as amended by Notification No.4/2004. The case of the Revenue is that as the applicant is not maintaining separate records .....

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..... and exempted service. Therefore the demand is rightly made. 5. We find that the applicant paid the duty in respect of taxable service provided to SEZ units and are not claiming the benefit of notification. Therefore, prima facie the applicants have made out a case for waiver. Pre-deposit of the dues is therefore waived for hearing of the appeal. 6. Stay petition allowed.
Case laws, Decision .....

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