2014 (2) TMI 290

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..... waiver of pre-deposit of the amounts of penalties imposed by the lower authorities against the appellant for not discharging the service tax liability. The lower authorities have imposed penalties under provisions of Section 76 & 78 on the appellant herein. 2. Heard both sides and perused the records. 3. Ld. company secretary appears on behalf of the appellant and submits that the appellant has .....

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..... iny of records admitting that they collected the same. At this juncture, we find that the appellant having not deposited the amount collected by them, needs to be put to some condition to hear and dispose the appeal. Keeping in mind that appellant has paid to government entire amount of service tax dues as confirmed, we direct the appellant to pre-deposit an amount of Rs.10 lakhs within a period o .....

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