2015 (2) TMI 475

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..... : M V Ravindran: After hearing both the sides and perusal of records, we find that the issue involved in this case is regarding the service tax liability on an amount, which have been received by the appellant for rendering "Business Auxiliary Service". 2. On perusal of the records, we find that the appellant herein is not contesting service tax liability of Rs. 25.86 lakhs (approximately) which .....

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..... unt is shown as discount given by the appellant. We find that the learned CA is correct in bringing to our notice that identical issue in the case of Tata Motors Insurance Services Ltd. Vs. CST, Bangalore - 2008 (9) STR 176 (Tri-Bang), the co-ordinate bench of this Tribunal has granted unconditional stay. Prima facie, we find that the appellant has made out a case for waiver of pre-deposit of the .....

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