2014 (8) TMI 621

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..... iswal, SDR, for the Respondent. ORDER The prayer in the application is to dispense with condition of pre-deposit of service tax of Rs. 45,365/- and penalty of identical amount imposed upon the applicant under Sections 78 and 76 of Finance Act, 1994. 2. The appellants are registered with the Department as service provider under the category of "Authorized Service Station". During the period .....

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..... e detected by the audit and the appellant have not declared that they are treating the entire consideration as cum-duty. He has accordingly observed that the same reflected upon the intention of the appellant extended period has rightly invoked. 4. After hearing both sides, we find that the Tribunal in the case of Mackintosh Burn Ltd. v. CCE, Kolkata reported in 2010 (19) S.T.R. 682 and in t .....

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