2009 (10) TMI 666

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....jit Biswas, Advocates, for the Appellant. Shri R.K. Chakraborty, JDR, for the Respondent. ORDER Common issue is involved therefore the applications for waiver of pre-deposit of Service tax and penalties are taken up together. Applicant filed these applications for waiver of pre-deposit of amount of Service Tax, interest and penalties. The demand of Service Tax is confirmed relying upon th....

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....n the decision of Hon'ble Supreme Court in the case of Kerala State Electricity Board v. CCE, Thiruvananthapuram - 2008 (9) S.T.R. 3 (S.C.) held that the tax liability being a creature of statute and borne by statutory provisions cannot be determined or apportioned based on agreement between the private parties. Contention is that in view of the above decision the pre-deposit of the amount of Serv....