9911796707
TMI Blog2009 (1) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... Vijay Kumar, Departmental Representative, for the Revenue. [Order per: P. K. Das, Member (Judicial)] - As the issue involved in this case is in narrow compass, and therefore, after granting stay, the appeal is taken up for hearing. 2. The dispute in this case is, as to whether services of the appellant for sale of recharge coupon; cash cards, SIM etc. of M/s. SPICE Communication Pvt. Ltd. durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vt. Ltd. The appellant failed to make out a prima facie case. 5. After hearing both sides and on perusal of the record, we find that the main contention of the learned Advocate is that the applicant was engaged in sale of pre-paid and post-paid new connections which cannot come within the purview of 'C & F Agent'. In support of his claim, he drew attention of the Bench to the agreement and the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above discussion we find that the applicant made out, prima facie case for waiver of pre-deposit of balance amount of tax and penalty. However, as the Commissioner (Appeals) has not decided the matter on merit, we set aside the impugned order and remand the matter to the Commissioner (Appeals) to decide afresh on merit without insisting for pre-deposit of any amount. Stay application is allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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