2009 (3) TMI 197

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..... ant are promoting and marketing business of the main franchisee. Hence, they will be liable to pay service tax. - we find that the taxability of ‘Abacus’ system to service tax was decided by us in many cases. – Stay granted in identical case by Tribunal - Accordingly, we find that the applicants have made out a prima facie case for the waiver of the pre-deposit of the amounts involved. – Pre-depos .....

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..... y of Rs. 200/- per day or @ 2% per month whichever is higher under Section 76 of the Finance Act, 1994; (d) Penalty of Rs. 36,190/- under Section 78 of the Finance Act, 1994. 3.1 The above amounts have been confirmed by the lower authorities on the ground that the applicants herein are providing "Business Auxiliary Services" in promoting 'Abacus' system of the main franchisee. It was argued .....

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