2011 (6) TMI 381

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....s stay petition is filed for waiver of pre-deposit of the following amounts:-     (i) Service Tax of Rs.1,00,56,233/-     (ii) Interest under Section 75 of the Finance Act, 1994;     (iii) Penalty of Rs.1,00,56,233/- under Section 78 of the Act; and     (iv) Penalty of Rs.5000/- under Section 77 of the Act. 2. Heard both si....

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....nalysis (5) Business Auxiliary Service. Since the appellant is not challenging the tax liability on these services but only challenging modalities of quantification done by the authority, we find that the appellant should pre-deposit the balance amount of admitted liability along with interest. At this juncture, we are of the considered view that the appellant should be directed to pre-deposit the....