2014 (1) TMI 715

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..... for the Respondent. ORDER This Stay Petition is filed for the waiver of pre-deposit of an amount of Rs. 97,77,753/- confirmed as Service Tax liability, and interest thereof and penalties under various sections of Finance Act, 1994. 2. Heard both sides and perused the records. 3. The above confirmed Service Tax liability and other liabilities have arisen on the ground that the appella .....

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..... ion of Micro Irrigation system by the Government of Gujarat. We also find that the said system is centrally sponsored scheme. If that be so, Board's circular clearly clarifies that there is no rendering of services for implementation of such centrally sponsored schemes. In our view, the appellants have made out a prima facie case for waiver of the amounts involved. Accordingly, we allow the applic .....

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