2004 (12) TMI 1

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....Applicants filed this application for waiver of  pre-deposit of total amount of Service Tax of Rs. 1,27,72,825/- and penalty of Rs. 2,55,50,010/-. In this case the Applicants have entered into subscription agreement with both individuals and PCO subscriber. The Department wants to charge Service tax on the amount PCO are collecting from their users. 3. The contention of the Applicants is ....

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.... of telegraph authority i.e. Applicants. Therefore, they are liable to pay service tax in respect of total amount received from various users. 5. In this case the dispute is in respect of liability of service tax where telegraph authority has given telephone connection to subscriber. Thus subscribers are PCO and the Applicants are paying service tax on the amount received from PCO. In view of t....