2012 (8) TMI 21

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....gar, Addl Commissioner (AR) Per: M V Ravindran: This stay petition is filed by the appellant for waiver of pre-deposit of the amount of penalties imposed by the adjudicating authority as the appellant has already deposited the Service Tax liability and interest thereon. 2. After hearing both sides for sometime on the stay petition, we find that the appeal itself can be disposed of at this....

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....ate authority. 5. On careful consideration of the submissions made by both sides, we find that the appellant herein had not disputed the Service Tax liability before the first authority. They have only pleaded against imposition of penalties under. Sections 76, 77 and 78 of the Finance Act, 1994 and had conceded the issue on merits. On specific query from the Counsel submits that he is unable t....