ORDER
S.S. Kang, Vice-President
1. Heard both sides. The appeal is admitted.
2. Applicant filed this appeal for waiver of pre-deposit of service tax of Rs. 11,781/- and penalty of the equal amount.
3. The contention of the applicants is that they had already paid service tax in respect of service provided to their client whereas Revenue wants to charge service tax of the gross amount received by them. The applicants are only getting 15% of the amount for their service and the remaining amount was for publishing advertisement in the newspapers. This amount was given to the newspapers. Keeping in view the facts and circumstances of the case, I find that prima facie, the applicants have a strong case for waiver. Therefore, pre-deposit of service tax and penalty is waived. Adjourned to 24th November 2004 for arguments.
(Dictated and pronounced in Court)