CESTAT, DELHI BENCH

Billu Tech. Video Communications

v.

Commissioner of Central Excise , Jaipur

S.S. KANG. VICE PRESIDENT

AND C.N.B. NAIR, TECHNICAL MEMBER

STAY ORDER NO. S/111 OF 2007-S

MISC. ORDER NO. M/138 OF 2007-S

SERVICE TAX STAY APPLICATION NO. 271 OF 2007

COD APPLICATION NO. 22 OF 2007 IN APPEAL NO. S/55 OF 2007

MARCH 30, 2007

Section 68 of Finance Act, 1994 - Payment of service tax - Assessee did not dispute its liability to pay service but disputed amount demanded thereof on ground that it was providing service to fewer customers than alleged by revenue - Whether keeping in view, facts and circumstances of case, it was not a case for total waiver of pre-deposit of amount of service tax and, therefore, it was to be directed to pre-deposit part of demand - Held, yes [Para 2]