2009 (8) TMI 747

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....sp;  Shri K.K.G. Nair, Advocate, for the Appellant. Shri Ravi Rajendran, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This stay petition is directed against waiver of pre-deposit of the following amounts : Service Tax of Rs. 3,54,604/- and equivalent penalty under Section 78 of the Finance Act, 1994. 2.Heard both sides. 3. The confirmation of de....

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....ose, the entire process carried out by the applicant needs to be appreciated vis-a -vis allegations made in the show cause notice and evidence that has been relied. We are of the view that this can be done only at the final disposal of appeal. We are of the view that applicant has not made out prima facie case for complete waiver of the amounts involved. Accordingly we direct the applicant to depo....