2014 (12) TMI 419

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.... For the Respondent : Ms. Indira Sisupal, AC(AR) ORDER Per Pradip Kumar Das: The applicant filed this application for waiver of pre-deposit of tax of Rs. 59,12,035/- along with interest and penalty for the period 2006-07 to 2009-10 under 'sponsorship Service'.. 2. Heard both sides and perused the records. 3. After hearing both sides and on perusal of the records, we find that the....

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....p;   (iii) M/s. Hero Motocorp Ltd. Vs Commissioner of Service Tax, Delhi reported in 2013-TIOL-873-CESTAT-Del.      (iv) M/s. Hero Honda Motors Ltd., DLF Ltd. Vs Commissioner of Service Tax, Delhi reported in 2013-TIOL-871-CESTAT-DEL 4. The learned Authorised Representative on behalf of the Revenue reiterates the findings of the Commissioner. She submits that th....

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....l stay on this issue. It is also noticed that in the case of Hero-Honda Motors Ltd. (supra) the Tribunal allowed the appeal filed by the assessee. In view of that, there is a strong prima case for waiver of pre-deposit of tax on this issue. 6. There is a demand of service tax of Rs. 15,29,400/- on the amount, that the applicant created provision 'Sponsorship expenses' every year in their books ....