2009 (3) TMI 887

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....Appellant. Shri A.K. Prasad, Jt. CDR, for the Respondent. ORDER This is a stay application filed by the applicant against the order-in-original No. 23/STC/BR/08-09 dated 24-9-08 passed by the Commissioner of Service Tax, Mumbai for payment of Service Tax of Rs. 88,24,898/- and penalties of Rs. 100/- per day in terms of Section 76, Rs. 90.00 lakhs under Section 78 of the Act and Rs. 1,000/....

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....pugned order. 4. The ld. Counsel for the applicant submitted that the applicants had entrusted one Shri Pramod Kumar Agarwal to deal with the matters relating to Service Tax on behalf of the applicant. Shri P.K. Agarwal is also authorized to sign ST-3 Returns. Shri P.K. Agarwal used to prepare the tax liabilities on his own and after withdrawing money from the Company, used to deposit service t....

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....he service tax in dispute from the customers. The main defence of the applicant is that all the activities of mis-appropriation of funds of Service Tax were managed by Shri P.K. Agarwal. 7. We are of the considered opinion that the applicant has not made prima facie case in his favour and at this stage we direct the applicant to pre-deposit the balance amount of Service Tax of Rs. 1,15,979/- al....