2007 (5) TMI 144

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..... tax besides issuing a certificate indicating the amount of sub-brokerage thereon – Strong prima facie case made out in favour of appellant - pre-deposit service tax waived
[Order per : T.V. Sairam, Member (T)]. - Heard both sides. 2. The applicant challenges the Order-in-Appeal passed by the Commissioner (Appeals) on 10-10-2006. In the impugned order, the Commissioner has observed that the app .....

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..... nd the broker paid a portion of such commission to the sub- broker for introducing clients to him. 4. It is on record that the main broker had deposited the service tax be sides issuing a certificate indicating the amount of sub-brokerage thereon. In this context, a document dated 15-10-2005 issued by Master Capital Services Ltd. (main broker) which certifies that the sub-broker appellant has bee .....

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..... a facie it appears that the appellant has made out a case for waiver of pre-deposit of duty demanded under the impugned order by contending that charging tax twice on the same transaction in respect of which the main broker has already discharged his tax liability could amount to double taxation. As the applicant has made out a prima fade case for waiver of tax charged under the impugned order, th .....

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