2014 (12) TMI 664

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....a, Additional Commissioner (AR) JUDGEMENT Per: Ashok Jindal 1. The applicant is seeking waiver of pre-deposit of service tax of Rs. 1,39,85,935/- along with interest and various penalties imposed under the Finance Act, 1994. 2. The main demand pertains to Business Auxiliary Service which works out to Rs. 1.30 crores. As per the agreement between the applicant and the applicant's trade part....

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....rtners to promote business by JP miles free of cost to the customers therefore the applicant is nowhere in picture for providing any service to their business partner as the customer of the business partners is not known to the applicant. Therefore, the demand under the category of Business Auxiliary service is not sustainable. 4. On the other hand, the learned A.R submits that as per the agreeme....