2011 (5) TMI 552

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....ur, SDR Per: M V Ravindran: This stay petition is filed by the appellant for the waiver of pre-deposit of the following amounts:-     (i) Service Tax: Rs.34,93,700/- a/w interest under Section 75 of the Finance Act, 1994.     (ii)  Penalty: Rs.34,93,700/- 2. Heard both sides and perused the records. 3. The above said demand, as confirmed by the adjudicating....

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....e said Final Order. 5. The learned SDR would reiterate the findings of both the lower authorities and submit that once a Notification has been withdrawn from 09.07.2004, the tax liability has to be discharged by the appellant. 6. On a careful consideration of the submissions made by both sides and on perusal of the records, we find that the learned Commissioner (Appeals) has held that the appell....