2009 (9) TMI 371

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..... L MEMBER Viswanathan for the Appellant. U. Raja Ram for the Respondent. ORDER M.V. Ravindran, Judicial Member - This stay petition is filed for the waiver of pre-deposit of the following amounts :— (a) Service Tax - Rs. 28,75,418. (b) Interest. (c) Penalty - Rs. 28,75,418 u/s 78. 2. Heard both sides and perused the records. After hearing both sides for sometime, since the issue involved bei .....

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..... y given the contracts, which indicate C&F and transport contract to the authority and had also submitted the bills as regards the transport charges, but the ld. Commissioner has not considered these evidences. 5. Ld. DR submits that from the records it is seen that the appellant had given two contracts in respect of C&F and transport to the Commissioner but there is no finding by the Commissioner .....

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