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TMI Blog2014 (3) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... ship, interest of Revenue and principles laid down by disposing stay petition by the Hon'ble Supreme Court and the Hon'ble High Courts, we direct the Applicant to deposit 25% of the service tax within a period of eight weeks - Conditional stay granted. - ST Appeal No.529/2011 - SO/71432/2013 - Dated:- 5-12-2013 - D M Misra And I P Lal, JJ. For the Appellant : Shri Anand Jaluka, Adv. For the Respondent : Shri S P Pal, Appraiser (AR) PER : D M Misra This is an application for waiver of predeposit of service tax of Rs.44.56 lakhs and equal amount of penalty imposed under Section 78, penalty imposed under Section 76 (not quantified) and penalty of Rs.10,000/- imposed under Section 77 of the Finance Act, 1994. 2. At the outse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tablishing the claim of financial hardship of the Applicant. 3. The ld. A.R. for the Department, on the other hand, submits that initially, the show-cause notices were issued for recovery of service tax amounting to Rs.49,21,367/-, which after adjudication, had been reduced to Rs.44,56,586/-. It is his submission that whatever work orders had been produced by the Applicant, the benefits for the same were extended by the Adjudicating Authority. It is his submission that reading some part of the order, it cannot be construed that the whole order is contrary in respect of non-production of evidences/work-orders relating to service rendered. 4. Heard both sides and perused the records. Prima-facie, we find that the show-cause notices were i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are due to non-taxable receipts. In the result, we are of the view that the Applicants are not able to make a prima-facie case for total waiver of dues adjudged. Consequently, taking into consideration the financial hardship, interest of Revenue and principles laid down by disposing stay petition by the Hon'ble Supreme Court and the Hon'ble High Courts, we direct the Applicant to deposit 25% of the service tax within a period of eight weeks from today and report compliance on 12.02.2014. On deposit of the said amount, the balance amount of dues adjudged would stand waived and its recovery stayed during pendency of the appeal. Failure to deposit the said amount would result in dismissal of the appeal without further notice. Stay petition is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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