2009 (9) TMI 744

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..... he Respondent. ORDER We have heard both sides on the application for waiver of service tax of Rs. 1,66,227/- together with interest and equal amount of penalty under Section 78 of Chapter V of the Finance Act, 1994. The demand has been confirmed against the assessees who provides maintenance and repair service, denying the benefit of abatement on the value of materials sold during the course of .....

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..... ce alleges suppression of facts and such allegation was upheld by the authorities below, the applicants neither raised the plea against the charge of suppression of facts before the adjudicating authority nor before the lower appellate authority. We therefore, direct the applicants to pre-deposit the tax amount within a period of eight weeks from today and on such deposit, pre-deposit of the penal .....

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