2010 (1) TMI 277

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..... Shri R.K. Saini, DR, for the Respondent. [Order]. - This is an application for waiver of requirement of pre-deposit of penalty of Its. 38,679/- imposed under Section 76 of Finance Act, 1994 and upheld by the Commissioner (Appeals) vide impugned Order-in-Appeal No. 24/ST/CHD-II/2009 dated 7-9-2009. 2. The appellant are registered with the department as provider of Business Auxiliary Serv....

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....ile dismissing the plea of the appellant for waiver of penalty in terms of provision to Sub-section (3) of Section 3, read with Board's Circular No. 137/167/2006- CX. 4, dated 3-10-2007, held that this is case of default whereas the Board's Circular is applicable to the cases of fraud, collusion and wilful suppression, etc. when a SCN under Section 73(1) has been issued to a person and that person....

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.... person chargeable with the service tax, or the person to whom such tax refund has erroneously been made, may pay the amount of such service tax, chargeable or erroneously refunded, on the basis of his own ascertainment thereof, or on the basis of tax ascertained by a Central Excise officer, before service of notice on him under sub-section (1) in respect of such service tax, and inform the Cen....

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....e waived for hearing of the appeal more so, when the entire service tax demand and interest has been paid. 5. Shri R.K. Saini, learned D.R., pleaded that though the appellant had taken service tax registration during the period prior to July, 2005, for the period from July, 2005 to March, 2006, neither service tax was paid, nor service tax Returns were filed; that the fact remains that the appe....