2008 (8) TMI 63

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..... . on introduction of Section 66A, is accepted - it is not a fit case to waive pre-deposit of service tax and penalty – Commissioner (Appeals) dismissed the appeal for non-compliance of the provisions of Section 35F – not justified – matter remanded - 473 OF 2008 - 235 OF 2008 - Dated:- 20-8-2008 - S. S. Kang, Vice President, and Rakesh Kumar, Member (Technical) Shri Sudhir Malhotra, Advocat .....

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..... esident from outside India is liable to service tax w.e.f. 1.1.2005. In view of the above decision we find it is not a fit case to waive pre-deposit of service tax and penalty. Therefore, applicants are directed to deposit Rs. 10 lakhs within a period of 8 weeks for hearing of the appeal. On deposit of the above mentioned amount balance amount of service tax and penalty is waived. 4. Further, .....

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