2011 (1) TMI 734

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....petition is filed for the waiver of pre-deposit of the following amounts:-     a. Service Tax - Rs.28,70,832/-     b. Interest.     c. Penalty - Rs.28,70,833/- u/s 78.     d. Penalty - Rs.200/- per day till payment of Service tax.     e. Penalty - Rs.5000/- u/s 77(2). 2. Heard both sides and perused the re....

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....isions of Section 67(1) of Finance Act, 1994 read with Rule 6 of Service Tax Rule 1994 would directly come into play. He would also rely upon the clarification given by the Board vide Service Tax circular No.23/3/97-ST dt. 13/10/1997 and also on the decision of the co-ordinate Bench in the case of Bharti Infotel Ltd. Vs. CCE, Bhopal [2006(1) STR 107(Tri. Del.)] and in the case of La Freightlift (P....