2009 (3) TMI 887

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..... s a stay application filed by the applicant against the order-in-original No. 23/STC/BR/08-09 dated 24-9-08 passed by the Commissioner of Service Tax, Mumbai for payment of Service Tax of Rs. 88,24,898/- and penalties of Rs. 100/- per day in terms of Section 76, Rs. 90.00 lakhs under Section 78 of the Act and Rs. 1,000/- for delay in submission of each ST-3 Return. 2. We have heard both sides an .....

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..... s had entrusted one Shri Pramod Kumar Agarwal to deal with the matters relating to Service Tax on behalf of the applicant. Shri P.K. Agarwal is also authorized to sign ST-3 Returns. Shri P.K. Agarwal used to prepare the tax liabilities on his own and after withdrawing money from the Company, used to deposit service tax as per his whims and fancies. The applicant has also placed on record an affida .....

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..... hat all the activities of mis-appropriation of funds of Service Tax were managed by Shri P.K. Agarwal. 7. We are of the considered opinion that the applicant has not made prima facie case in his favour and at this stage we direct the applicant to pre-deposit the balance amount of Service Tax of Rs. 1,15,979/- along with interest on the entire amount of service tax of Rs. 88,24,898/- and a penalt .....

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