9911796707
TMI Blog2010 (10) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... having been already paid by those companies - No dispute about receipt of portion of the amount which was received by companies like MUL and MIBL and categorical statement that in relation to the portion of such amount received by those companies they had paid the required service tax whereas no service tax was paid by the appellants in respect of the portion received by them. Do not find any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his orders dt. 17-5-2007 confirmed the demand, of Rs. 8,23,603/- under Section 73(2) of the Finance Act, 1994 along with interest and also imposed penalties. The appeal filed against the same by the appellant was dismissed by the impugned order dt. 23-3-2009, except setting aside the penalty under Section 76 of the Finance Act, 1994. 2. The grievance of the appellants is that the service tax so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , according to the ld. Advocate, even assuming that there is tax liability for the appellants for the period subsequent to September, 2004, the same would not exceed Rs. 3,40,000/-. The appellants have already deposited Rs. 3,07,956/- on 9-8-2006 and therefore, there is a prima facie case for grant of stay of the impugned order without insisting for any pre-deposit from the appellants. 3. The DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtion of the amount which was received by companies like MUL and MIBL and categorical statement that in relation to the portion of such amount received by those companies they had paid the required service tax whereas no service tax was paid by the appellants in respect of the portion received by them. In this background, we do not find any prima facie case having been made for the say of the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the challan produced by the appellants discloses that the appellants have already deposited an amount of Rs. 3,07,956/- . 7. In the facts and circumstances of the case therefore and taking into consideration the amount already deposited, the appellants are required to deposit further amount of Rs. 5 lakhs (Rupees five lakhs only) within a period of eight weeks. In the facts and circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X
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