2015 (2) TMI 1167

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..... d, Asst. Commissioner (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This stay petition is filed for waiver of pre-deposit of amount of service tax liability, interest thereof and penalties imposed. 2. Heard both sides and perused the records. 3. Adjudicating authority has come to a conclusion that the applicant has to deposit service tax liability on amo .....

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..... ived by them as incentives; as to the amount received by them from the Insurance Co. for providing table space for conducting the activity of the Insurance Co. On a specific query regarding financial hardship, learned Counsel would submit that she has no instruction. 5. After considering the submissions made by both the sides and on perusal of the records, we find that the entire amount whic .....

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..... cision of Sai Service Station Ltd. - 2014 (35) S.T.R. 625 (T) wherein it has been held that sales/target incentive is not taxable. Since, factual matrix has to be gone into detail, the applicant has not made out a prima facie case for complete waiver. In our considered view the applicant should put to condition for hearing and dispose of the appeal. Accordingly, we direct the applicant to deposit .....

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