2009 (10) TMI 179

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....ppellant. M. Ravi Rajendran for the Respondent. ORDER M.V. Ravindran, Judicial Member - This stay petition is directed for waiver of pre-deposit of the following amounts :— Stay/Appeal No. Service Tax Penalty u/s 76 Penalty u/s 77 Penalty u/s 78 ST/Stay 391/09 ST/649/09 Rs. 3,52,582 Rs. 100 per day Rs. 1000 Rs. 3,52,582 ST/Stay 392/09 ST/650/09 Rs. 1,53,....

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....lant in terms of Notification No. 12/2004-ST, dated 10-9-2004. He submits that the issue is now settled in favour of the assessee by decision of this Bench in the case of Sudha Digital Images v. CCE [2008] 17 STT 288 which has been upheld by the Hon'ble Supreme Court in the case of Commissioner v. Shilpa Colour Lab [Civil Appeal Nos. 257-258 and 3599 of 2008, dated 23-4-2009]. 5. On a careful c....