2015 (1) TMI 729

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..... indal: The applicant is seeking waiver of pre-deposit of interest confirmed against under Section 75 of the Finance Act 1994 and penalty under Section 78 of the Finance Act, 1994. 2. Brief facts of the case are that appellant is engaged in the activity of providing insurance services like life risk cover. The applicant takes proposal from the insurer along with first installment of the insurance .....

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..... eking waiver of pre-deposit of the above amount at this stage. 3. Heard both sides. In this case the short issue is to be decided whether what point of time service has been provided by the applicant and what time service tax is required to be paid by the applicant. The said issue is debatable issue. The appellant provided several decisions in their favour. Therefore the same is to be decided / c .....

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