2013 (11) TMI 507

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..... an application seeking waiver of pre-deposit of Service Tax of Rs.77,16,367/- and equal amount of penalty imposed under Section 78 of the Finance Act, 1994. 2. At the outset, the Ld. Advocate Ms. Anjali Hirawat appeared for the applicant has submitted that the demand relates to payment of Service Tax by the applicant's Shyamnagar Unit on GTA services received by the said unit. The Ld. Advocate su .....

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..... given in their letter dated 7/7/2011 after completion of the hearing but before the order, pursuant to a letter written by the Department on 20/6/2011. 3. The Ld. A.R. has reiterated the findings of the Ld. Commissioner. However, he has fairly accepted after going through the Anenxure-8 & 9 to the appeal memorandum that the applicant had submitted evidences/documents but were not considered by t .....

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..... their head office at Kolkata had discharged the Service Tax. In support, the appellant has placed sufficient documents before the Ld. Commissioner for consideration of their submission. However, the Ld. Commissioner, in his finding had observed that the appellant could not produce basic documents to substantiate their contention. The same finding in our opinion could not stand scrutiny in as much .....

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