TMI Blog2014 (2) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... application for waiver of pre-deposit of service tax of Rs.59,97,845/- and equal amount of penalty under Section 78 of the Finance Act, 1994 besides other penalties imposed under various provisions of the Finance Act, 1994. 2. The matter was first appeared on 13th September, 2012. Thereafter, the adjournments were given from time to time and mostly, none appeared on behalf of the applicants. Toda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... categorical finding that the applicants did not dispute leviability of service tax under the above two categories during the relevant period rendered by the applicants to M/s Durgapur Steel Plant. The said findings of the ld. Commissioner is as follows : I have carefully gone through the case records and the submissions made by the Noticee and I find that they never contested that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... make a prima-facie case for total waiver of pre-deposit of dues adjudged against them. Accordingly, we direct the applicants to deposit 50% of the service tax within a period of eight weeks from the date of communication of this order and report compliance on 27.06.2013. Failure to deposit the said amount would result in dismissal of the appeal without further notice. On deposit of the said amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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