2009 (3) TMI 885

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..... Kumaresh, SDR, for the Respondent. ORDER We have heard both sides on the application for waiver of pre-deposit of service tax of Rs. 4,50,234/- and penalty of Rs. 200/- per day under Section 76, Rs. 1,000/- under Section 77 and Rs. 9,00,468/- under Section 78 of the Finance Act, 1994. Service tax has been confirmed on outdoor catering services rendered by the applicants during the period 1....

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....covering the period as above-mentioned has been issued on 22-11-2006 and the appellant's claim that they were under the bona fide belief that since they have leased out the premises and were carrying on catering services, they were not required to pay service tax and doubts had been raised by the trade, resulting in the issuing of CBEC Circular dated 27-7-2005 to clarify that the definition of out....

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....ir submission that the demand is prima facie barred by limitation as no suppression or mis statement with intent to evade payment of tax has been prima facie made out by the Revenue. However, since the applicants make an offer to deposit an amount of Rs. One lakh towards service tax, we accept the offer and direct pre-deposit of Rs. 1,00,000/- (Rupees one lakh only) within a period of eight weeks ....