2008 (10) TMI 573

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..... eposit Rs. 9.38 crores under Section 75 of the Finance Act, besides penalty of Rs. 5,61,58,221/- under Section 78 of the Finance Act and separate penalties under Sections 76 and 77 of the Finance Act in terms of the impugned order. 2. The appellant is a State Govt. undertaking and were engaged in providing various transport services all over the State of Andhra Pradesh and they were also providi .....

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..... etc., no contract carriage permit is obtained though the services are purely on contract and buses are operated on the strength of stage carriage permits. Therefore the department, taking into consideration the transport services provided by the appellants have held that they have not paid service tax under the category of tour operator services and after due consideration has confirmed the dema .....

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..... e total demand of more than Rs. 3.97 crores. Taking into consideration the deposit made already and also the fact that appellants have suffered huge financial losses, we direct the appellants to pre-deposit Rs. 75 lakhs within three months from the date of this Order and report compliance on 22-1-2009. On such deposit the appeal will be heard on the same date along with the pending appeal. Failure .....

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