2011 (9) TMI 825

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....spondent: Mr R K Singla, Jt. CDR Per: P G Chacko: This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of service tax, education cess, interest thereon and penalties relating to the period from 16.8.2002 to 31.3.2009. The total amount of service tax and education cess demanded by the adjudicating authority is Rs.3,67,82,720/-, out of it a major ....

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....the period from 16.6.2005 to 28.2.2007 which, according to the learned Counsel, is overlapping with the present case. It is submitted that, in that case, the amount of service tax and education cess demanded is over Rs. 1.58 crores. In this connection, it is submitted that, in appeal No. ST/726/2008 filed by the appellant against OIO No.36/2008 ibid, waiver of pre-deposit and stay of recovery were....

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....pre-deposit in that case exceeds the demand of service tax by an amount of Rs. 23 lakhs and the same may be appropriated towards pre-deposit in the instant case. Ld. Counsel has also claimed prima facie case on other grounds mentioned in the appeal memo. 3. We have heard the ld. JCDR who has opposed the present application on the strength of the findings of the ld. Commissioner. 4. After a p....