2014 (11) TMI 832

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..... .K. Das; 1. The applicant filed this application for waiver of predeposit of tax of Rs. 1,77,259/- along with interest and penalty for the period 2007-08 and 2008-09 under the category of "Banking and Other Financial Services". 2. After hearing both sides, and on perusal of records, we find that applicant is a dealer of automobile products. They were making prompt payment to their supplier and t .....

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..... n the buyer and seller and prima facie, no service tax is leviable. 3. In view of that, the applicant has made out a strong prima facie case for waiver of entire amount of tax along with interest and penalty. Accordingly, predeposit of entire amount of tax along with interest and penalty is waived and its recovery is stayed during pendency of appeal. Stay application is allowed. (Dictated and pr .....

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