2015 (2) TMI 1167

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Appellant. Shri A.B. Kulgod, Asst. Commissioner (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This stay petition is filed for waiver of pre-deposit of amount of service tax liability, interest thereof and penalties imposed. 2. Heard both sides and perused the records. 3. Adjudicating authority has come to a conclusion that the applicant....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....no service involved as regards the amount received by them as incentives; as to the amount received by them from the Insurance Co. for providing table space for conducting the activity of the Insurance Co. On a specific query regarding financial hardship, learned Counsel would submit that she has no instruction. 5. After considering the submissions made by both the sides and on perusal of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... though the learned Counsel would rely on the decision of Sai Service Station Ltd. - 2014 (35) S.T.R. 625 (T) wherein it has been held that sales/target incentive is not taxable. Since, factual matrix has to be gone into detail, the applicant has not made out a prima facie case for complete waiver. In our considered view the applicant should put to condition for hearing and dispose of the appeal. ....