2010 (5) TMI 342

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....y petition is for waiver of pre-deposit of the following amounts :—   (a) Tax - Rs. 9,49,901.   (b) Interest.   (c) Penalty - Rs. 100 per day under section 76.   (d) Penalty - Rs. 5,000 under section 77.   (e) Penalty - Rs. 9,49,901 under section 78. It is noticed that the stay petition and appeal were restored after obtaining clearance from Committee on D....

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.... the said service is not held as C&F agent service, the appellant in this case being receiver of the said service is liable to pay service tax. He would also submit that there is legal flaw in the issuance of the show-cause notice as the show-cause notice is issued on 25-9-2001 for the period from 23-12-1998 to 31-8-1999 and the section of Revalidation Act will not cover the appellant's case. He w....