TMI Blog2008 (1) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... ts are seeking waiver of pre-deposit of the penalty amount of Rs.1,50,00,000/- under Section 78 of the Finance Act, in addition to penalty of Rs.200 per day during which failure to make payment and Rs. 1,000/- under Section 77 of the Act. The Service tax amount of Rs. 1,22,11,139/- including Education Cess has been deposited before the issue of show cause notice. The appellants are manufactures of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... already paid the service tax amount and prays for waiver of pre-deposit of penalty amounts. He also submits that as the amount involved in the matter is more than Rs. 2 crores including penalty, he prays for listing the matter for out of turn hearing. 3. The learned SDR relies on several judgments and submits that the service tax is leviable for the payments made from India through Foreign Excha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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