2008 (11) TMI 161

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..... pondent. [Order per: P.K. Das, Member (J)]. - The applicants filed this application for waiver of pre-deposit of duty amounting to Rs. 1,22,793/- and penalty of equal amount. 2. There was a demand of service tax on services namely, Insurance service (medi-claim policy on employees of the company), Telephone Services (installed at Guest House and residential colony), and Security Agency Service ( .....

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..... ce Service, related to guest house get residence of the President of the company. The Tribunal in the case of Manikgarh Cement (supra) held that residential colony of the factory situated in remote area and input service for maintenance and repair service are eligible for credit. In view of that we find that the applicants have made out, prima facie, case for waiver of pre-deposit of tax and penal .....

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