ORDER
Jyoti Balasundaram, Vice-President
1. The application for waiver of pre-deposit of service tax of Rs. 8,78,488/- (Rupees eight lakhs seventy-eight thousand four hundred eighty-eight only) and penalty of equal amount under Section 78, Rs. 1000/- (Rupees thousand only) under Section 77, Rs. 100/-per day (Rupees hundred per day only) under Section 76 and Rs. 500/- (Rupees five hundred only) under Section 75A of the Finance Act, 1994 is allowed, as we see prima facie force in the submission of the applicants, based on Tribunal’s order in the case of Bajaj Auto Ltd. v. Commissioner of Central Excise & Customs, Aurangabad that during the period when the applicants received the service, there was no provision for recovery of service tax, we therefore waive pre-deposit of the tax amount and the penalties and stay recovery thereof pending the appeal.
(Operative part pronounced in Court)