2012 (5) TMI 423

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....RDER S.K. Kang, Vice-President - Heard both sides. Applicant filed this application for waiver of pre-deposit of amount of service tax of Rs. 2,22,806/- along with interest and penalties. 2. The contention of the applicant is that applicant is providing 'business auxiliary service' by selling the readymade garments on behalf of manufacturer. The contention is that applicant had already pa....

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....abetment for reimbursable is not permissible. We find that out of total demand of Rs. 2,22,806/- out of which applicant has already deposited Rs. 1,06,471/- and Rs. 9,000/-. Keeping in view the financial hardship, we find the amount already deposited is sufficient for hearing. Therefore, pre-deposit of remaining amount of service tax and penalties are waived and recovery is stayed during pendency ....