2012 (9) TMI 139

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..... dent : Shri B.V. Joshi, A.R.   Per : Mr. M.V. Ravindran;   This stay petition is filed for the waiver of pre-deposit of an amount of service tax of Rs.16,63,838/-, interest thereof and equivalent amount of penalty.   2. The above said amounts have been confirmed by the adjudicating authority and upheld by the first appellate authority on the ground that the appellant has not disc .....

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..... ice issued to the appellant on 15.10.09 itself indicates that the appellant had filed the ST-3 returns clearly indicate that they have adjusted the excess service tax paid by them during the earlier period towards the subsequent service tax liability that arose on them. It is also indicated in the show cause notice that the appellant had specifically mentioned the benefit of Rule 6(3) of Service T .....

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