2012 (7) TMI 27

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....spondent (s)   Per Shri S.K.Gaule.   1. The applicant filed this application for waiver of pre-deposit of Service Tax amounting to Rs.66,47,95,520/-(Rupees Sixty Six Crores Forty Seven Lakhs Ninety Five Thousand Five Hunderd and Twenty only) and equal amount of penalty and various other amounts of penalty imposed under Finance Act, 1994.   2. After hearing both sides we fin....

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....city provided by a person (hereinafter called the service provider ) to any other person (hereinafter called the service receiver ) and that all such services were liable to service tax under the said Finance Act, which were not being levied according to the said practice during the period up to 26th day of February, 2010 for all taxable services relating to transmission of electricity and the per....