2014 (11) TMI 126

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..... an JUDGMENT [by M.Jaichandren, J.] By consent, the main Civil Miscellaneous Appeal has been taken up for final disposal. 2. Heard the learned counsels appearing on behalf of the appellant, as well as the respondent. 3. The demand of service tax liability made against the appellant was to the tune of Rs. 1,07,73,577/-, along with interest, under Section 75 of the Finance Act, 1994.  The A .....

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..... he pre-deposit.  Therefore, the present Appeal is liable to be dismissed, as it is devoid of merits. 6. On a perusal of the entire materials placed on record, we find that the appellant had pleaded financial difficulties and it had stated that the overall financial position of the company, which is reflected in the Profit and Loss Account, shows erosion of profitability, and, as such, the ap .....

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