2012 (7) TMI 194

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tay Petition is filed for waiver of pre-deposit of Service Tax of Rs.1,77,587/- and of Rs.2,95,072/- with interest and the penalties under Sections 76 and 78 of Finance Act, 1994.   2. The above said amounts have been confirmed by adjudicating authority and upheld by first appellate authority on the ground that the appellant is not eligible for availing the benefit of Notification No.1/200....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e us through the statement and the said notification and more specifically to the proviso attached to the notification.   5. Ld.SDR submits that the issue was not put in this perspective before the lower authorities.   6. On careful consideration of the submissions made by both sides, we find that the issue involved needs to be appreciated on factual matrix. It is the claim of the ....