https://www.taxtmi.com/caselaws?id=148522 The Appellate Tribunal directed the appellant to pre-deposit Rs. 50 lakhs out of the penalty amount imposed under Section 78 of the Finance Act, 1994. The appellant sought a modification for reducing the pre-deposit amount or waiver, which was partially granted. The Tribunal considered the applicability of Section 78 to the case and, despite the appellant's financial difficulties, granted them 4 weeks to deposit the required amount. The Commissioner confirmed the demand of Service tax and imposed a penalty under Section 78, rejecting the appellant's argument that the demand was under Section 73A. en-us Mon, 14 Dec 2009 00:00:00 +0530 Mon, 29 Apr 2013 15:05:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148522 The Appellate Tribunal directed the appellant to pre-deposit Rs. 50 lakhs out of the penalty amount imposed under Section 78 of the Finance Act, 1994. The appellant sought a modification for reducing the pre-deposit amount or waiver, which was partially granted. The Tribunal considered the applicability of Section 78 to the case and, despite the appellant's financial difficulties, granted them 4 weeks to deposit the required amount. The Commissioner confirmed the demand of Service tax and imposed a penalty under Section 78, rejecting the appellant's argument that the demand was under Section 73A. Case-Laws Service Tax Mon, 14 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148522