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TMI Blog2015 (1) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... annexed at page 84 of the appeal memorandum, we find that for transfer of the goods, the respective transporters were paid on the basis of running of the tankers per km. basis and the contract is for three years from the date of deployment of the tanker. Prima facie, at this stage, we are convinced that the applicants had received the services of Goods Transport Agency Service during the relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Dr. D.M Misra, Judicial Member-This is an application seeking waiver of pre-deposit of Service Tax of ₹ 64,49,366/- and equal amount of penalty imposed under Section 78 of the Finance Act, 1994, 2. At: the outset, the; ld. Advocate Sri Manoj Roy along with Ms. Dalia Bhattacharjee submits that during the relevant period from April, 2010 co March, 2011, the applicant, a public ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xed. 3. Ld. A.R. for the Revenue reiterated the findings of the ld. Commissioner. He fairly accepted that at this stage, it would be difficult to confirm regarding the correctness of the demand as 44.40 lakhs. 4. Heard both sides and perused the records. Prima facie, we find that the applicants had engaged various transporters who are owning the tankers in transferring the material or accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing duly signed by their Finance Manager and hence carries weight in view of the fact that the applicant is a public sector undertaking, In these premises, the applicant could not make out a case for total waiver of pre-deposit of duty, consequently, we direct the applicant to deposit 25% (Twenty Five Per Cent only) of Rs,44,72 lakhs within a period of eight weeks from today and report compliance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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