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TMI Blog2009 (2) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... services of transport in respect of the goods received in their factory. After amendment to Rule 2(1) of the Service Tax Rules, 1994, the applicant is liable to pay service tax in respect of the transport services received by them. Accordingly we find that the applicant has not made out a prima facie case for granting full waiver of pre-deposit of the amounts. – partial stay granted. - ST/Stay/3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 78 of Finance Act, 1994; and (vi) Penalty of Rs. 1,000/- under Section 77 of Finance Act, 1994. 2. Heard both the sides in the matter and perused the records. 3. The learned Counsel submits that the amount of service tax has been confirmed in respect of the transport services received by the applicant from various goods transport operators. It is the submission that the applicant had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a prima facie case for granting full waiver of pre-deposit of the amounts. However considering the fact that they have already deposited an amount of Rs. 8,39,982/-, we direct the applicant to deposit further a sum of Rs. 2,00,000/- (Rupees Two lakhs only) within a period of four weeks from today and on such deposit, the pre-deposit of balance amount of service tax, interest and penalty involved ..... X X X X Extracts X X X X X X X X Extracts X X X X
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