TMI Blog2015 (11) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... er DR.D.M. MISRA This is an application seeking waiver of pre-deposit of Service Tax of Rs. 74.47 Lakhs and equal amount of penalty imposed under Section 78 and penalty of Rs. 5,000/- under Section 77 of the Finance Act, 1994. 2.The Ld. Consultant for the applicant submits that during the relevant period, the applicant had rendered construction services covered under the category of "Commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bengal Housing Board to them. He has submitted a chart, whereby, the admitted liability has been shown as Rs. 40,81,704/-. He submits that they have deposited an amount of Rs. 5.00 Lakhs on 27/01/2004, and in support he has produced a copy of the challan. He has pleaded financial hardship and submitted that in absence of reimbursement of the said amount by West Bengal Housing Board, it has to be p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty Four only) within a period of eight weeks and report compliance on 26/05/2014. On deposit of the said amount, balance dues adjudged would stand waived and its recovery stayed during the pendency of the appeal. Failure to deposit the said amount, would result in dismissal of the appeal without further notice.
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