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2013 (11) TMI 557
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....or the Respondent: Shri M.S. Negi, DR ORDER Per Hon'ble Mr. Sahab Singh : This Application has been filed by M/s. A.F. Ferguson Associates for seeking waiver of deposit and stay against recovery of amount of Rs.2,88,193/- with equal amount of penalty confirmed by the lower authority. 2. The Appellants are providing Chartered Accountant services and are registered with Service Tax Depar....
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....o their sister entity M/s. A.F. Ferguson & Co. and their services were utilised by the appellants and the invoices raised by the sister entity show the services rendered in respect of Audits, Limited Reviews, FDRs and Certification works during the period. The Service tax amount paid by the sister entity was being disallowed by the Department in the present appeal. I have seen the invoices issued....