2008 (1) TMI 232

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..... nd, therefore, he is liable to service tax, is acceptable - keeping in view the financial hardship, applicant is directed to deposit Rs. 10,000 - pre-deposit of balance amount of duty and the whole of penalty amount is waived - ST/515/2007 - ST/52/2008-(PB), - Dated:- 30-1-2008 - S/Shri S.S. Kang, Vice-President and T.V. Sairam, Member (T) [Order per: S.S Kang, Vice-President]. - Heard b .....

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..... Contention of the Revenue is that the applicant has given his van on hire and, therefore, he is liable to service tax. The applicant pleaded financial hardship since he was owner of only one Maruti Van. 3. In the facts and circumstances of the case and, keeping in view the financial hardship, applicant is directed to deposit Rs. 10,000/-. On deposit of above mentioned amount pre-deposit of bal .....

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