2015 (10) TMI 1996

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..... antra Kumar, Consultant : For the Petitioner Shri M.Singh, Addl.Commr.(AR) : For the Respondent ORDER Per Dr. D.M. Misra. 1. The present Application is filed seeking waiver of pre-deposit of Service Tax of Rs. 43.72 Lakhs and equal amount of penalty under section 78 and penalty of Rs. 5,000/-under section 77 of the Finance act, 1994. 2. At the outset Shri Swatantra Kumar, ld.Consultant submi .....

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..... als) nor enclosed with the present Appeal Memorandum. He submits that the Applicants financial condition is bad as they stopped receiving any work order. At this stage, he offers to deposit Rs. 2.00 Lakh and prays that the matter may be remanded to the ld.Commissionier(Appeals) for deciding the issue on merit afresh. 3. The ld.AR for the Revenue reiterated the findings of the ld.Commissioner(App .....

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..... n of pre-deposit of entire amount of Service Tax. Considering the overall circumstances including financial hardship the offer to deposit Rs. 2.00 Lakhs seems to be reasonable. Accordingly, the Appellant is directed to deposit Rs. 2.00 Lakhs within a period of 8(eight) weeks from the date of the communication of the Order and report compliance directly to the ld. Commissioner(Appeals). The ld. Com .....

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