2007 (4) TMI 93

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..... ded service tax along with interest and penalty on it - Held that as per agreement service recipient liable to pay service tax and accordingly pre-deposit of Rs 75,000 ordered and balance waived off
[Order per : Justice R.K. Abichandani, President (for the Bench)]. - The learned advocate for the applicant has sent a communication for adjourning the matter on the ground that some information sou .....

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..... d to be only from DGR. It is also con tended that the service provided was also in the nature of operating the generator. 3. On going through the terms of the agreement, it is abundantly clear that besides guarding and manning of the exchanges offices and operating the generator, security service in the nature of providing guards with guns was to be provided which is evident from clauses 8-10, 14 .....

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..... ances of the case, particularly the fact that even service of operating the generator was involved, we direct that, on the applicant depositing Rs. 75,000/- (Rupees Seventy-five thousand only) within six weeks from today, there shall be waiver of pre-deposit of remaining amount of Service tax and penalty during the pendency of the appeal. If the amount is not so deposited, the appeal will stand di .....

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