TMI Blog2009 (8) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... R, for the Respondent. ORDER This stay petition is directed against waiver of pre-deposit of the following amounts : Service Tax of Rs. 19,39,18,903/- Penalty of Rs. 19,39,18,903/- u/s 78 of the Finance Act, 1994 Penalty of Rs. 1000/- u/s 77 Penalty of Rs. 200/- per day or 2% of the tax per month on the amounts confirmed. 2. Heard both sides and perused the records. 3. The service tax liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cally kept out the service rendered by the appellant prior to 16-6-2005. He would also draw our attention to the definition of photography and videography service and scientific and technical consultancy service and mapmaking. It is also his submission that during the course of investigation they have deposited an amount of Rs. 4.41 crores. 5. Learned SDR would submit that the appellant is provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date any new service comes into effect, it would not be covered under any other services. Be that as it may, we find that the applicant has already deposited Rs. 4.41 crores, which we consider as enough deposit to hear and dispose, of the appeal. Appeal for waiver of pre-deposit of the balance amounts involved is allowed and recovery thereof stayed till the disposal of the appeal. (Pronounced an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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