9911796707
TMI Blog2009 (5) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... er per: S. S. Kang, Vice-President]. - Heard both sides. The appellants filed this application for restoration of the appeal, which was dismissed for want of COD clearance. Now, the appellant has produced the necessary clearance. Therefore, the Order dismissing the appeal is recalled and the appeal and the stay petition are restored to their original numbers. With the consent of both the sides, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nes at Airport and Hospital, are not liable for service tax as per the Notification 3/94-S.T., dated 30-6-94. The contention is that while calculating the quantum of service tax, this benefit is not granted by the adjudicating authority. No financial hardship is pleaded before us. 4. The contention of the revenue is that the appellants had not produced any evidence in respect of the service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we find that the appellants have not made out a prima facie case for total waiver of pre-deposit of service tax and interest. Keeping in view the facts and circumstances of the case, the appellants are directed to pre-deposit an amount of Rs. 100 Crore (Rupees one Crore only) within a period of eight weeks from today. On depositing of the above-mentioned amount, pre-deposit of the remaining amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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