2013 (1) TMI 68

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....dent by : Shri K.N. Joshi, A.R.       Per : Mr. M.V. Ravindran;   This stay petition is filed for the waiver of pre-deposit of Rs. 13,61,350/- confirmed as service tax, interest thereof and penalties under various sections of Finance Act, 1994.   2. The above said amounts have been confirmed by the lower authorities as differential service tax liability pay....

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....ich were given to them for repair and maintenance and erection services etc. for maintenance of their sub-stations. On a specific query from the Bench, he fairly admits that they have not taken this point before the adjudicating authority. It is his submission that they have raised this point before the first appellate authority but he has not accepted the same on the ground that they have not rai....