2013 (2) TMI 76

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..... pplicants are seeking waiver of pre-deposit of the entire amount of service tax, interest and penalties confirmed against them on account of denial of input service credit availed by them, as the applicants are involved in the activity of sale of electronic goods and, therefore, they are not entitled for input service credit. 2. Heard both sides. 3. It is the contention of the applicants that at .....

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..... ed counsel that the applicants are also involved in the activity of erection and commissioning of the electrical equipments as well as attending to the complaints of customers during the warranty period and in some of the cases, they are receiving the faulty equipments at their showrooms and the same are being sent to the service centres for repair and on that count, they are rendering certain ser .....

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