2010 (12) TMI 114

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.... Shri Manoj Pillai, Advocate for the appellant. Shri M. M. Ravi Rajendran, JDR for the revenue. Per Shri M. V. Ravindran (Oral) This stay petition is filed for the waiver of pre-deposit of the following amounts. (i) Service Tax of Rs.21,16,427/- and Education Cess of Rs.42,327/- along with interest. (ii) Penalty of Rs.1000/- under Section 77 (iii) Equal penalty under Section 7....

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.... space from the appellant, is not being addressed to by both the lower authorities. It is to be noted that if Service Tax liability is discharged by M/s. Venpakal Advertisements and others, will any Service Tax liability will arise on KSRTC, has not been discussed or considered by the lower authorities. Since the issue needs to be considered from the factual matrix, without expressing any opinion ....