ORDER
S.L. Peeran, Member (J)
1. The appellants are required to pre-deposit an amount of Rs. 6,59,883/- in respect of service tax not paid by them for the activity of Advertising Agency. The appellants are contesting the calculation of service tax. They contended that they are entitled for deduction and their liability to service tax will be Rs. 4,88,777/- out of which they have paid a sum of Rs. 4,00,000/-. Therefore they pray for waiver of pre-deposit of the balance amount.
2. Heard the learned JDR in the matter.
3. On a careful consideration of the matter, we find that the appellants are challenging the method of calculation of the service tax. They have worked out the liability and have paid a substantial amount. Hence their prayer for waiver of pre-deposit of the balance amount is justified. The stay application is allowed by granting waiver of pre-deposit of the amount. There shall be no recovery of the amount during the pendency of the appeal. The appeal to come up for final hearing in its turn.
(Pronounced and dictated in the open court)