2011 (9) TMI 334

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....the total service tax demand 71,193/-, the appellant has already deposited an amount of Rs.16,639/-. By treating the same as sufficient, we dispense with the condition of pre-deposit of the balance amount of service tax and the entire amount of penalty imposed under Section 76 and 78 of the Finance Act, 1994. Inasmuch the issue lies in a narrow compass and involves verification of the factual aspe....

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....Advocate appearing for the appellants draws our attention to the fact that such bifurcation was produced before the adjudicating authority along with evidence of deposit of service tax by the transporter. However, the same do not stand considered. 4. Inasmuch as the dispute relates to the fact of evidence in support of the claim of exemption and deposit of service tax by the transporter, we deem ....