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Issues:
1. Pre-deposit of Service Tax amount for the period from 2001-02 to 2005-06. 2. Penalties demanded under Sections 78, 76, and 77 of the Finance Act. 3. Tax liability on alleged 'Consulting Engineering Services' rendered. 4. Verification of taxable services and tax liability. 5. Appeal for waiver of balance amount of service tax/interest/penalties. Analysis: 1. The appellant was required to pre-deposit a Service Tax amount of Rs. 42,98,625/- for the period from 2001-02 to 2005-06 as per the impugned order. 2. Penalties were demanded under different sections of the Finance Act, including Rs. 64,00,000/- under Section 78, Rs. 200/- per day under Section 76, and Rs. 1000/- under Section 77 of the Act. 3. The demand was related to Service Tax on alleged 'Consulting Engineering Services' rendered by the appellants. Details of gross receipts and service tax payments for the years 2001-02 to 2005-06 were provided to support the claim. 4. It was highlighted that out of the gross receipts, a specific amount was towards non-taxable services like survey and map making, which are not liable to service tax. The value of taxable services was calculated to be Rs. 15,869,508/- with a service tax liability of Rs. 1,393,651/-, which the appellants had already discharged along with interest. 5. The Tribunal found that the appellants had a strong case on merits and ordered a full waiver of the balance amount of service tax/interest/penalties demanded. The stay application was allowed, and no recovery of the amount was to take place till the disposal of the appeal. The decision was influenced by a Supreme Court judgment regarding the timeline for recovery after the order. The appeal was scheduled for a final hearing on 14th April 2009 due to the significant amount involved in the matter.
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