2013 (12) TMI 851

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..... f pre-deposit of education cess demanded as per the impugned order and stay recovery thereof during the pendency of the appeal - Stay granted. - ST/308, 307, 267, 288-294, 296-297 & 284-287/2011 - Stay Order Nos. S/436-451/2012-WZB/C-I(CSTB) - Dated:- 16-2-2012 - Shri Ashok Jindal and P.R. Chandrasekharan, JJ. Shri B. Raichandani and C.S. Biradar, Advocates, for the Appellant. Shri V.K. .....

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..... denied the claim of education cess. Therefore, applicants are before us. 4. The applicants relied on the Board Circular No. 134/3/2011-S.T., dated 8-4-2011 wherein the Board has clarified that when whole service tax is exempt, education cess will be nil. 5. Considering the Board circular, we find that the applicants have made out a case for 100% waiver of pre-deposit. Accordingly, we waive th .....

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