2004 (12) TMI 1

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..... PCO – Stay/Dispensation of pre-deposit of service tax
[Order per: S.S. Kang, Vice-President]. -Heard both sides. 2.The Applicants filed this application for waiver of  pre-deposit of total amount of Service Tax of Rs. 1,27,72,825/- and penalty of Rs. 2,55,50,010/-. In this case the Applicants have entered into subscription agreement with both individuals and PCO subscriber. The Departmen .....

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..... ect of the discounted price so received. 4. The contention of the Revenue is that PCO is nothing but the extended arms of telegraph authority i.e. Applicants. Therefore, they are liable to pay service tax in respect of total amount received from various users. 5. In this case the dispute is in respect of liability of service tax where telegraph authority has given telephone connection to subscri .....

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