2009 (7) TMI 1005

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..... Meena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  We have heard both sides on the application for waiver of pre-deposit of tax of Rs. 3,39,469/- together with interest and penalties imposed under Sections 76, 77 and 78 of Chapter V of the Finance Act, 1994. The demand was confirmed by the Deputy Commissioner on the royalty amount paid to the foreign serv....

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....d a turn key contract for supply of heat recovery steam generating boiler for M/s. ARKAY Energy Ltd., which shows the schedule for payment. The plea of limitation is also prima facie not tenable in the light of the fact that the assessees prima facie suppressed and concealed the value of taxable service rendered by them with intent to evade payment of tax. 3. We, therefore, direct the appell....