2012 (5) TMI 426

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....le :   Heard both sides. The applicant filed this application for waiver of predeposit of service tax of Rs.31,43,384/- and penalties of Rs.62,85,000/- and Rs.5,000/- each under Section 78 & 77 of the Finance Act, 1994 respectively.   2. The contention of the appellant is that during investigation, they have paid an amount of Rs.34,94,833/-. The contention is that the issue has not bee....