2009 (9) TMI 376

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.... G. Natarajan for the Appellant. Ms. Joy Kumari Chander for the Respondent. ORDER M.V. Ravindran, Judicial Member - This stay petition is directed against waiver of pre-deposit of the following amounts : Service tax of Rs. 20,54,692 Penalty of Rs. 20,54,692 under section 78 Penalty of Rs. 150 per day under section 76 Penalty of Rs. 1,000 under section 77 2. Heard both sides an....

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....t that for the period April 2002 to March 2005, they can exercise the option of discharge of service tax liability as provided under section 66 of the Finance Act, 1994. He submits that the learned Commissioner (Appeals) has not given the option to the appellants to do so. On a specific query from the Bench it is his submission that service tax liability which is calculated as per the provisions o....