2010 (2) TMI 415

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.... Rajeev Agarwal, A.C.A., for the Appellant. Shri A.K. Sharma, JDR, for the Respondent. [Order per : S. S. Kang, Vice-President]. - Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of Service Tax of Rs.19,40,220/-, interest and penalties. 3. The demand is confirmed on the ground that the applicants had wrongly availed the credit on the strength of document....

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....ide letter dated 4/9/97 authorised the Head office of the appellant to collect and pay service tax on behalf of their branch offices hence the demand is not sustainable. The applicants have submitted that they have already paid the interest in respect of the delayed payment of Service Tax. 5. The contention of Revenue is that the credit was taken in respect of the documents issued by the branch....