SAVIO ENTERPRISES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) ON hearing both sides on the application for waiver of pre -deposit of service tax of Rs. 1,20,505/ -+ education cess of Rs. 2,410/ - and penalty of equal amount of tax and education cess Under Section 76, Rs. 1,000/ - Under Section 77 and equal amount of tax and education cess Under Section 78 of the Finance Act, 1994, we find that the applicants who are engaged in sale and service of water purifiers and vacuum cleaners have made out a strong prima facie case for waiver in the light of the Tribunal's Stay Order No. ST/472 to 479/2008 dated 2 -12 -2008 in the cases of Anu Enterprises and Ors. v. CCE, 2008 TIOL 2087 CESTAT -DEL, wherein the Tribunal has accepted prima facie the contention of the assessee that they were doing business auxiliary service and not service of maintenance and repair. We therefore grant the prayer for waiver and stay recovery of the amount in question pending the appeal.