2010 (4) TMI 537

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....sp; Pradyumna G.H. for the Appellant. M.M. Ravi Rajendran for the Respondent. ORDER M.V. Ravindran, Judicial Member - This stay petition is filed by the appellant for the waiver of pre-deposit of the following amounts : (i) Service Tax Rs. 21,87,287 (ii) Interest (iii) Penalty Rs. 1,000 (iv) Penalty Rs. 21,87,287 2. Heard both sides and perused the records. 3. After h....

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....using materials on which sales tax is paid by them, confirmed the demand on total amount. It is his submission that they will be able to substantiate their claim of payment of sales tax on materials used in the repair of the transformer. He fairly submits that this point was not urged forcefully before lower authorities. 5. On a careful consideration, we find that if the assessee, has in fact, ....