2011 (5) TMI 814

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....ran, SDR, for the Respondent. [Order]. - Heard both sides on the application for waiver of pre-deposit of service tax of Rs. 9,32,959/- as a result of denial of service tax credit on certain services such as, taxi services, ticket booking services, transport services, insurance/risk policy, pest control service, annual maintenance contract, auctioning services and delegation and convention s....

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....s, garages, and workshops and the amount spent towards delegation and convention services are for business activities and for holding business conventions. 3. In the light of the above, I direct pre-deposit of Rs. 3 lakhs (Rupees Three Lakhs only), as prima facie auctioning services have no nexus with the activity of business of the assessee-company, within a period of 4 weeks from today a....