2014 (10) TMI 451

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....for the Appellant. Shri S.P. Pal, Appraiser (AR), for the Respondent. ORDER This is an application seeking waiver of pre-deposit of Service Tax of Rs. 84,654/- and equal amount of penalty. 2. The ld. Advocate Shri Tapan Kr. Chakraborty for the applicant submits that during the relevant period i.e. April, 2008 to March, 2010, they have rendered services classifiable under the categ....

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.... of the ld. Commr. (Appeals). He has fairly conceded that they had only distributed the cable network of various TV channels like Doordarshan, Sony, ESPN, Star, ZEE, UTV etc. Also, he fairly accepts that during the relevant period, the exemption limit under Notification No. 6/2005, dated 1-3-2005 was Rs. 10.00 Lakhs. 4. Prima facie we find that the applicants are not using the brand name o....