2009 (8) TMI 743

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..... licant is pleading for bonafide belief but has not deposited the late fee fine imposed under Section 77 of the Finance Act, 1994 - direct applicant to pre-deposit - ST/92/2009-Mum - S/270/2009-WZB/C-IV/(SMB) - Dated:- 10-8-2009 - Shri Ashok Jindal, Member (J) REPRESENTED BY : None, for the Appellant. Shri S.S. Katiyar, SDR, for the Respondent. [Order]. - The stay applicat .....

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..... return in time under the bona fide belief as he was the first time registered under the Service tax and was not aware of the provisions of law regarding the payment of Service tax and filing of returns. 5. On examination of the records, I find that although the applicant is pleading for bonafide belief but has not deposited the late fee fine imposed under Section 77 of the Finance Act, 199 .....

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