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TMI Blog2009 (9) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Joy Kumari Chander for the Respondent. ORDER M.V. Ravindran, Judicial Member - This stay petition is directed against waiver of pre-deposit of the following amounts : Service tax of Rs. 20,54,692 Penalty of Rs. 20,54,692 under section 78 Penalty of Rs. 150 per day under section 76 Penalty of Rs. 1,000 under section 77 2. Heard both sides and perused the records. 3. The service tax liabi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey can exercise the option of discharge of service tax liability as provided under section 66 of the Finance Act, 1994. He submits that the learned Commissioner (Appeals) has not given the option to the appellants to do so. On a specific query from the Bench it is his submission that service tax liability which is calculated as per the provisions of section 66 would amount to approximately Rs. 6,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t compliance on 13-11-2009 directly to learned Commissioner (Appeals) . On such compliance being reported by the learned Commissioner (Appeals) shall reconsider the issue afresh, addressing the contentions raised by the appellant as regards the applicability of rule 6(7) of the Service Tax Rules, 1994 for the period April 2002 to March 2005, read with section 66 of the Finance Act, 1994. Learned C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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