2013 (11) TMI 454

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..... lled, we find that the matter is listed today disposing miscellaneous application which prays for out of turn hearing and release of bank account which was freezed by the authorities. Since the Stay Petition is still pending, this application cannot be considered for disposal. 2. Now, we take up the Stay Petition for disposal. 3. This Stay Petition is filed for waiver of pre-deposit of Service T .....

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..... le. It is also to be noted that the demand has arisen on the ground that the appellant has not included the value of steel in the bills raised by him and such steel was supplied only in respect of 4 invoices. We also note that the appellant is claiming the bonafide belief having discharged Service Tax liability after availing the abatement under Notification No.1/2006-ST, as amended from time to t .....

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..... vailable, we are of the view that the appellant should deposit an amount of Rs.5 lakhs (Rupees Five Lakhs only) in order to hear and dispose the appeal. Accordingly, we direct the appellant to deposit an amount of Rs.5 lakhs (Rupees Five Lakhs only) within a period of eight weeks from today and report compliance on 03.09.2013 before Deputy Registrar. Deputy Registrar, on ascertaining such complian .....

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