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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 ..... cant drew the attention of the Bench to the relevant portion of the Adjudication Order on this issue. On a perusal of the table at Para 9.01 of the order, we find that the applicant made a provisional arrangement for sponsorship in the books of accounts for every year, which was reversed in the subsequent financial year. It is seen from the table that reversed the amounts for the year 2006-07 to 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Shri R. Periasami, JJ. For the Appellant : Shri Raghavan Ramabadran, Adv. For the Respondent : Ms. Indira Sisupal, AC(AR) ORDER Per Pradip Kumar Das: The applicant filed this application for waiver of pre-deposit of tax of ₹ 59,12,035/- along with interest and penalty for the period 2006-07 to 2009-10 under sponsorship Service .. 2. Heard both sides and pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hi reported in 2012 (27) S.T.R.512 (Tri.-Del.). (iii) M/s. Hero Motocorp Ltd. Vs Commissioner 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granted unconditional stay on this issue. It is also noticed that in the case 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 ₹ 15,29,400/- on the amount, that the applicant created provision Sponsorship expenses e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al amount in the subsequent financial year. 7. In view of the above discussions, we 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 disposa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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