2008 (7) TMI 298

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..... the Respondent. [Order per: S.S. Kang, Vice-President]. - Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of amount of Service Tax of Rs. 14,30,320/- and penalties. In this case, demand was confirmed on the ground that applicants are providing business auxiliary service. The contention of the applicant is that they entered into an agreement with the Electricit .....

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..... ppeals) vide order dated 29-11-2006 allowed the appeal filed after setting aside the demand, therefore, the demand is not sustainable. 3. The contention of the Revenue is that software was developed earlier to the period in question and during the period in question if new customer is added than they are liable to receive some charges. It is also submitted that Revenue filed an appeal against the .....

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..... of the applicant and appeal is pending in Tribunal and further we find that in the present case applicant only printing the bills which were further distributed by the concerned Govt, department. Prima facie, we find strong case in favour of the applicant, therefore, the pre-deposit of duty and penalties are waived. Stay petition is allowed. Registry is directed to list this appeal with Appeal No .....

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