2012 (3) TMI 268

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....thew John, JJ.   Per Mr. S.S. Kang:   A common issue is involved in all these applications, therefore, they are taken up together for disposal.   2. The applicants filed these applications for waiver of pre-deposit of total service tax amount of Rs.5,69,819/-, interest and penalties. Four show cause notices were issued to the applicants for demand of service tax on the ground tha....

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....applicants are entitled for small scale exemption Notification No.9/2004-ST dated 9.7.2004 during the period in dispute and the benefit of small scale exemption notification was not considered while confirming the demand. The applicants also pleaded financial hardship on the ground that the applicants are small operator and the direction to deposit the amount would cause undue hardship to them. &n....

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....otification was not considered at the time of confirming the demands, the applicants are directed to deposit Rs.1 lakh (rupees one lakh) for hearing of the appeals. Subject to such pre-deposit of the remaining amount of the dues is waived.   7. As we find that the applicants had not appeared before the adjudicating authority and the benefit of small scale exemption notification is not taken ....