2010 (9) TMI 295

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....nbsp;  Shri V.S. Manoj, Advocate, for the Appellant. Shri C. Dhanasekaran, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Heard both sides on the applications for waiver of pre-deposit of service tax of Rs. 1,31,45,172/- together with interest and penalty. Demand of approximately Rs. 6 lakhs arise on overriding commission paid to the assessees who are ge....

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.... the question of making entries in the books of accounts would not arise unless such incentives had been received by the assessees. 3. Keeping in view the earlier stay orders as well as the fact that the contention that no tax is leviable on agency incentives, is debatable, we direct pre-deposit of Rs. 35 lakhs (Rupees Thirty Five lakhs only) within a period of 8 weeks from today and on su....