2008 (9) TMI 205

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..... y through cash – appellant contending that tribunal in case of Prakash Industries Ltd. holding that “output service” would include any taxable service provided and term “provider of taxable service” include “a person liable for paying Service tax” in terms of Rule 2(r) of CCR - prima facie case for waiver of the dues – stay granted
Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) .....

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..... has been prima facie held that output service would include any taxable service provided by the provider of taxable service under Rule 2(p) of Cenvat Credit Rules and term provider of taxable service include a person liable for paying Service tax in terms of Rule 2(r) of the said Rules. 3. In the light of the above, the Applicant has made out a prima facie case for waiver of the dues as per the .....

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