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TMI Blog2013 (12) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... involved. Accordingly, the application for waiver of pre-deposit of amount of interest and penalty is allowed and recovery thereof stayed till the disposal of appeal - Stay granted. - Appeal No.ST/124/2012 - Stay Order No. S/1638/WZB/AHD/2012 - Dated:- 13-8-2012 - MR.M.V. RAVINDRAN AND MR. B.S.V. MURTHY, JJ. For the Appellant : Shri Bishan Shah, Chartered Accountant For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition, we find that the Stay Petition is filed for waiver of pre-deposit of Service Tax of Rs.1,32,00,009/-, interest thereof and penalty under Section 76 of Finance Act, 1994, under the category of Renting of Immovable Property Services. 4. As correctly pointed out by ld.Counsel, the Retailers Association of India has preferred writ petition before Hon'ble High Court of Bombay which was dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for balance 50% of the amounts involved in this case. 5. We take on record the responsible statement made by the ld.Chartered Accountant and find that the entire amount of Service Tax liability has been secured by the order of the Hon ble Apex Court and we find that the appellant has made out a prima facie case for waiver of amount of interest and the penalty involved. Accordingly, the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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