2010 (3) TMI 395

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....R, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - The appellants seek waiver of pre-deposit of Rs 57,299/- demanded towards abatement of 75% found to have been wrongly availed by them in terms of Notification No. 32/2004-S.T., dated 3-12-2004, penalties @ Rs. 200/- per day imposed under Section 76 of the Finance Act, 1994 (the Act) and another penalty equal to the service tax dem....

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....the benefit on such declaration for the period up to August 2005. This was on the basis that CBEC, under Circular No. B1/6/05-TRU, dated 27-7-2005, had prescribed the procedure for service provider issuing consignment note certifying that it had not availed cenvat credit or the benefit of Notification No. 12/2003-S.T. to qualify for the exemption extended under Notification No. 32/2004-S.T. 3. We....