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2015 (9) TMI 260

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....nt : Shri Amresh Jain, AR ORDER Per: G Raghuram: The appellant/assessee is M/s Patanjali Yogpeeth Trust, Hardwar. The appeal is preferred against the adjudication order dated 7.11.2013 passed by the Commissioner of Customs & Central Excise, Meerut - I. This order confirmed service tax demand of Rs. 5,14,54,521/- along with interest and penalties. 2. The total quantum of the demand is under 3 c....

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....ting Ltd. At this stage of the proceedings, ld. Counsel for the appellant does not contest the liability on this account i.e. to the extent of Rs. 22,412/-. 4. Service Tax demand of Rs. 10,55,273/- is on consideration received on rendition of Intellectual Property Service, the consideration was received from M/s Media Content & Communications Services (I) Pvt. Ltd. , a Star New channel entity, un....

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....- TIOL -701 - CESTAT -Del., the appellant is seen to have made out a strong prima facie case for grant of waiver on the quantum of the confirmed demand. 6. Demand of Rs. 43,87,283/- is on the consideration received by "Vanprashta Ashram Donations" for providing cottage facilities. We are of the view that the petitioner has made out a prima facie case though not a strong prima facie case, in respe....