2010 (10) TMI 547

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....M. Narayana Swamy Naidu, Advocate, for the Appellant. Shri K.S. Chandrashekar, JDR, for the Respondent. [Order per : M.V. Ravindran, Member (J) (Oral)].  - This stay petition is filed for the waiver of pre-deposit of the following amounts :- (i)      Service Tax : Rs. 1,76,443/- (ii)    Interest on the above amount u/s 75 of the Finance A....

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....dit enquiry, the appellant has provided entire details of the amount received by them under SMS share Scheme. It is also his submission that net of Service Tax was paid by the telephone operator. 4. The learned DR would submit that as per the terms of the Agreement, as recorded by the learned Commissioner (Appeals), the sharing of the net revenue is in the proportion of 50:50 which would i....