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2014 (1) TMI 1794 - AT - Service TaxWaiver of pre-deposit and penalty - Held that - the Ld. Commissioner has considered all aspects of the Notice and confirmed the demand on the value of taxable services received by the Applicant. Prima facie on going through the grounds raised by the applicant in their stay petition as well as in the appeal and the impugned order we do not find any apparent error in the order of the Ld. Adjudicating authority. In the result we direct the applicant to deposit the outstanding Service Tax amount of Rs. 23, 12, 868/- within a period of Eight weeks. On deposit of the said amount the balance dues adjudged would stand waived and its recovery stayed during the pendency of the appeal - application allowed in part.
Issues: Application for waiver of pre-deposit of Service Tax and penalty under Sections 77 and 78 of the Finance Act, 1994.
Analysis: 1. The application sought waiver of pre-deposit of Service Tax amounting to Rs. 23.12 Lakhs and a penalty of Rs. 1.08 Crores imposed under Sections 77 and 78 of the Finance Act, 1994. The applicant failed to appear on multiple scheduled dates, leading to adjournments. The Ld. Adjudicating Authority confirmed the demand and directed the applicants to deposit the entire confirmed Service Tax amount. 2. The Ld. A.R. for the Revenue submitted that the applicants provided taxable services from June 2005 to March 2009. The Ld. Commissioner, after considering the provisions of law, confirmed the demand. The Tribunal noted that the Ld. Commissioner had considered all aspects and confirmed the demand on the value of taxable services received by the Applicant. No apparent error was found in the order of the Ld. Adjudicating Authority based on the grounds raised by the applicant in their stay petition and appeal. 3. Consequently, the Tribunal directed the applicant to deposit the outstanding Service Tax amount of Rs. 23,12,868 within eight weeks from the date of the order and report compliance by a specified date. Upon deposit of the said amount, the balance dues adjudged would be waived, and the recovery stayed during the appeal's pendency. Failure to deposit the amount would lead to the dismissal of the appeal without further notice. The decision was dictated and pronounced in the open court.
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