Jyoti Balasundaram, Vice President
1. The application for waiver of pre-deposit of Service Tax of Rs. 56,736/- and penalty of equal amount is allowed, as prima facie the show cause notice does not call upon the applicants herein, the Indian company, to show cause against the recovery of service tax and penalty. Pre-deposit is therefore, waived and recovery stayed pending the appeal.
(Dictated in Court)