2007 (2) TMI 84

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..... f Rs. 5 lakh - Stay App.No. ST/198/2006 in A.No. ST/323/2006 - Stay Order No. 166/2007 - Dated:- 6-2-2007 - [Order per: S.L. Peeran, Member (J)]. - The appellants are required to pre-deposit service tax amount of Rs. 52,01,026/- and equivalent penalty under Section 78 of the Act, apart from penalties under Sections 76 77 of the Act. The allegation against the appellant is that they had .....

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..... nancial hardship and submitted that if they are directed to pre-deposit the amount, then they would have to close down the company which have got more than 2000 employees. They have produced enormous documents to show that they have received single payment only as their commission which includes franchise charges. Therefore discharging separate service tax under separate heading of "franchise serv .....

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..... a specific query from the Bench with regard to enormous documents as to whether detailed finding has been recorded on such documents, the learned DR points out to the findings on record. Further on our perusal of the records, we find that there is detailed finding with regard to the enormous documents. In view of the facts and circumstances of the case and on submissions made by both the sides, we .....

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