2008 (1) TMI 254

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.... application, filed by M/s. S.S.I Media India (P) Ltd, Chennai, the applicants have sought waiver of pre-deposit of an amount of Its. 6,26,497/- being the service tax demanded from it, interest thereon, equal amount of penalty under Section 78 of the Finance Act 1994 (the Act), penalties imposed under Sections 76 and 75 of the Act and stay of their recovery. 2. Moving the application, id. Counsel....

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....Tribunal's decision in Special Board Mfg. Co. v. CCE&C, Ahmedabad [2002] (146) E.L.T. 85 (Tri.-Mum.)] . It was held in the decision that when a partnership firm is dissolved and its business taken over by the appellant company, the benefit of Notification No. 138/86-C.E. was not deniable to the appellant company on the ground that the partnership had earlier availed the benefit of Notification No.....

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..... 4. I have carefully considered the facts of the case and the submissions made by both sides. I find that the tax liability had been incurred by a partnership firm. The appellant is a private limited company. One of the Directors of the company was a partner of the firm which had rendered the taxable service as per the impugned order. As rightly pointed out by the id. Counsel for the appellants,....