INTECH Vs. COMMISSIONER OF C. EX., MYSORE

JUDGEMENT

(1.) THE appellants have filed this appeal seeking waiver of pre -deposit of Rs. 1,39,860/ - being the service tax required to be paid for the period July 2003 to April 2004. The appellants have requested the stay application to be decided on merits. The appellants were providing business auxiliary services to M/s. ICICI Ltd., and had received Rs. 17,48,251/ - as sales commission on which they were required to pay service tax. They have not discharged the same and hence, proceedings were initiated against them. Hence, they have filed this application seeking waiver of pre -deposit.

(2.) WE have considered the submissions made in the stay application and find that there are no reasons to grant waiver as admittedly, they were carrying on business and receiving commission from ICICI. Heard learned JCDR.

(3.) ON a careful consideration, we find that the appellants did not have a strong case on merits. In view of this position, appellant should pre -deposit the entire service tax amount within two months and report compliance on 29th May 2007. Failure to comply will entail dismissal of the appeal.