SWASTIK TRADERS Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) HEARD both sides. The applicants filed this application for waiver of pre -deposit of service tax amounting to Rs. 53,77,165/ -, interest and penalty. The demand is confirmed on the ground that the applicant is provider of business auxiliary service. The contention of the applicant is that the applicant is selling rechargeable coupons, SIM Card of BSNL. Therefore, it cannot be said that the applicants are providing any business auxiliary service. The applicants relied upon the earlier Stay Order No. ST/434/2011, dated 8 -7 -2011 in Service Tax Appeal No. 1678 of 2010 whereby the Tribunal waived pre -deposit of the dues which were confirmed on the same ground. In view of the fact that the applicants are purchasing and selling rechargeable coupons, SIM card of BSNL, therefore, we find that prima facie, the applicants have made out a strong case for waiver of pre -deposit of the dues. Therefore, the pre -deposit of the dues is waived and recovery of the same is stayed during pendency of the appeal. Registry is directed to list this appeal along with Service Tax Appeal No. 1678 of 2010.