2014 (12) TMI 708

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....nt is seeking waiver of pre-deposit of service tax of Rs. 3,00,46,092/- along with interest and various penalties under the Finance Act, 1994. 2. The brief facts of the case are that M/s. Godrej Industries having two units namely M/s. Godrej Industries and M/s. Godrej Consumer Products Ltd. M/s. Godrej Industries is incurring certain expenses on the common services received by them and their sist....

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....ct they are sharing expenses and not providing any service. Therefore, they are not liable to pay service tax as held by the Tribunal in the case of J.M. Financial Services Pvt. Ltd. Vs. CST reported, in - 2013-TIOL-757-CESTAT-MUM and Paramount Communication Ltd. Vs. Commissioner of Central Excise, Jaipur reported in - 2013-TIOL-37-CESTAT-DEL. 3. Heard the Ld. Counsel. 4. Considering the fact th....