2013 (12) TMI 97

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... A.K. Prabhakar, JDR, for the Respondent. ORDER Heard both sides. 2. The applicants filed this application for admission of appeal and for waiver of pre-deposit of interest amounting to Rs. 37,497/-. It is brought to my notice that since the amount involved in this case is less than Rs. 50,000/-, this Tribunal at their discretion can refuse to admit the appeal as per the provisions of Secti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rvices' and 'insurance services' is pending before this Tribunal. The interest will be payable only if it is held that Service Tax is payable on these services and the same is yet to be decided. 6. In these circumstances, I find prima facie case for complete waiver of pre-deposit of interest in favour of the applicant. The pre-deposit of interest is waived and its recovery is stayed during p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X