2013 (10) TMI 964

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..... pplicant filed this application for waiver of pre-deposit of tax of Rs. 26,67,981/- along with interest and penalty. 2. Heard both sides and perused the records. 3. The issue involved is the demand of tax on Photography Service and Video Tape Production Service for the period 01.02.2006 to 30.09.2010. The Ld. Advocate submits that the adjudicating authority demanded tax on the basis of the docum .....

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..... ring both sides, we find force in the submissions of the Ld. AR. Prima facie, we find that they are not eligible for abatement in view of the decision of the Tribunal and the amount was quantified on the basis of their documents. Accordingly, the applicant is directed to deposit a sum of Rs. 13 lakhs (Rupees Thirteen lakhs only). It is also directed that the payment made by the applicant would be .....

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