2012 (4) TMI 426

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.... This Stay Petition is filed for waiver of pre-deposit of Service Tax of Rs.11,33,130/- with interest, penalty of equal to Service Tax under Section 78 and also penalties under Sections 76 & 77 of Finance Act, 1994.   2. The above said amount have been confirmed by the adjudicating authority and upheld by the first appellate authority as Service Tax liability payable under the category of....

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....ies.   6. After considering the submissions made by both sides and on perusal of the order-in-appeal, we find that there is no reply filed by the appellant before adjudicating authority and the first appellate authority has dismissed the appeal only on the ground that the grounds taken before him are additional submissions. In our considered view, this cannot be the reason for dismissal of....