2012 (1) TMI 316

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..... Ravindran, Member (J)]. - This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 54,384/- confirmed as service tax liability and interest thereof and penalties under Sections 76, 77, 78 and 70. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the service tax liability on the appellant for improperly availing the benefit of .....

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..... .T. seems to be an arguable issue. We direct the appellant to deposit an amount of ₹ 25,000/- within a period of four weeks from today and report compliance on 7-2-2012. Subject to such compliance being reported, the application for waiver of pre-deposit of the balance amounts involved is allowed and recovery thereof stayed till the disposal of the appeal. (Dictated and pronounced in Cour .....

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