2014 (8) TMI 474

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..... Shri R.K. Singla, JCDR, for the Respondent. ORDER The application seeks waiver of demand of pre-deposit of Service Tax amounting to Rs. 1,32,17,756/- along with interest and penalty of Rs. 2,000/-. The demand relates to the period April 2008 to March 2009. The sale of air-conditioners manufactured by them has been treated as "trading activity" and, therefore, holding that they are rende....

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....ing any exempted services. Further, we find that the previous Stay Order has been made on voluntary offer to pre-deposit an amount of Rs. 25/- lakhs. In the present case, the learned advocate is not offering any pre-deposit and strongly contests the demand on merits. 5. Prima facie, we are in agreement with the submissions made by the learned advocate and therefore, hold that they have mad....