2011 (5) TMI 547

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..... on-production of evidence the service tax demand confirmed by the adjudicating authority needs to be recalculated - As the appellant has not made out prima facie case for complete waiver of pre-deposit - Therefore, direct the appellant to pre-deposit the amount of Rs. 25,000/- within a period of eight weeks from today and report compliance . - 861 of 2009 - 443/2011 - Dated:- 30-5-2011 - M V Ra .....

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..... total amount received under Notification No. 9/2004 dated 9.7.2004, as amended from time to time, which was not allowed by the lower authority for non-production of evidence. In our view, if the evidence could have been produced, the appellant there cannot be denial of the abatement of 60% on the total amount received. In view of this, the service tax demand confirmed by the adjudicating authority .....

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