2014 (12) TMI 664

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.... For the Respondent : Dr. B.S.Meena, 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....

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.... They are selling JP miles to their business partners 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....