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TMI Blog2014 (12) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... Sisupal, AC(AR) ORDER Per Pradip Kumar Das: The applicant filed this application for waiver of pre-deposit of tax of Rs. 59,12,035/- along with interest and penalty for the period 2006-07 to 2009-10 under 'sponsorship Service'.. 2. Heard both sides and perused the records. 3. After hearing both sides and on perusal of the records, we find that the applicant is provider of 'Cellular Mobile T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Service Tax, Delhi reported in 2013-TIOL-873-CESTAT-Del. (iv) M/s. Hero Honda Motors Ltd., DLF Ltd. Vs Commissioner of Service Tax, Delhi reported in 2013-TIOL-871-CESTAT-DEL 4. The learned Authorised Representative on behalf of the Revenue reiterates the findings of the Commissioner. She submits that the payment made to BCCI was not reflected in the return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Hero-Honda Motors Ltd. (supra) the Tribunal allowed the appeal filed by the assessee. In view of that, there is a strong prima case for waiver of pre-deposit of tax on this issue. 6. There is a demand of service tax of Rs. 15,29,400/- on the amount, that the applicant created provision 'Sponsorship expenses' every year in their books of account. The learned Counsel for the applicant drew the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e find that the applicant has made out a strong prima facie case for waiver of pre-deposit of entire amount of tax along with interest and penalty till disposal of the appeal. Accordingly, pre-deposit of the entire amount of tax along with interest and penalty is waived and recovery thereof stayed till the disposal of the appeal. Stay application is allowed. (Dictated and pronounced in open court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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