2007 (8) TMI 587

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.... S. Gautam, SDR, for the Respondent. [Order]. - The applicant filed this application for waiver of pre-deposit of tax amounting to Rs. 2,46,021/- and penalty of Rs. 2,95,520/-. The learned Advocate on behalf of the applicant submits that the amount of Rs. 2,25,520/- was demanded on the ground that the balance of service tax credit lying in their account upto 10-9-2004 was utilized for paymen....

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....challan is issued on or after the fourteenth day of May, 2003. 2. The learned DR submits that both the authorities below confirmed demand of duty on the basis of Rule 3(1) of Service Tax Rules, which categorically says that the input service shall be fall in the same category of taxable service. 3. After hearing both the sides and on perusal of the records, I find that Rule 3(1) of....