2007 (4) TMI 98

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..... t of Rs.6 lakh - Appeal No. ST/37/2007 - Stay Order No. S/302/2007-WZB/C-I/CSTB - Dated:- 9-4-2007 - [Order per : K.K. Agarwal, Member (T)]. - This is an application for waiver of pre-deposit of service tax amounting to Rs. 78,27,798/- demanded by the Commissioner alongwith penalty Rs. 25,26,701/-The demand is for the period from July, 2002 to March, 2006. The issue involved viz., whether, se .....

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..... emanded on the cards as the two are mutually exclusive. 3. As regards the other issue regarding payment of differential tax on account of enhancement in the rate of tax from the date when the tax was actually paid by the applicants and the date on which the service is actually availed of, the ld. Advocate drew our attention to various Circulars of Board requiring them to pay service tax on rec .....

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