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TMI Blog2011 (8) TMI 1239X X X X Extracts X X X X X X X X Extracts X X X X ..... al, Member (Judicial) The applicants are engaged in the activity of storage and warehousing, repairs and maintenance of containers, survey of ship/ cargo/containers and other services and lashing/stapping of steel coils, inspection and servicing of export cargo. They were registered with the department under category Storage and warehousing service Cargo handling service and Technical ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri Sanklecha, ld. advocate for the applicants submitted that the applicant started their business in 1983. As he was a captain in the ship, he was not aware of the legal provisions for payment of service tax. Therefore, he engaged one chartered accountant Mr. Aneesh Jadhav to deal with the matters of payment of service tax. In fact, he played a fraud with the applicant therefore applicant coul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cy of the appeal. 3. Shri R.K. Mahajan, Ld. Jt. CDR strongly opposed the stay application. He submitted that it is an admitted case of the applicant of their liability to pay service tax which almost they have paid and on merits they have no case. The stay application is only for a short amount of ₹ 14 lakhs of service tax confirmed against them and for waiver of penalty. Therefore, at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icants have admitted their service tax liability of almost ₹ 5.71 crores, which they have paid also, we do not find applicants have made out a case for waiver of penalty during the pendency of the appeal in the facts and circumstances of the case. As the applicants have paid almost ₹ 7 lakhs towards penalty, we further ask the applicants to make a pre-deposit of ₹ 50 lakhs (Rupee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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