2013 (1) TMI 191

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....Commissioner (A.R) Per: P.G. Chacko: This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of 'adjudged dues which include an amount of Rs.6,15,22,430/-demanded as service tax for the period from June 2007 to August 2008 under subsection (2) of Section 73A of the Finance Act, 1994 read with proviso to Section 73(1) of the Act. On a perusal of the rec....

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....he appellant being a public sector undertaking had no intention to evade any tax liability and hence the proviso to Section 73(1) of the Finance act, 1994 was wrongly invoked in this case. The learned Commissioner (AR) reiterates the relevant findings of the adjudicating authority and points out that the appellant is liable to pay the aforesaid amount to the exchequer under subsection (2) of Secti....

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....t     (3)     (4)     (5)     (6)................. " 3. As the appellant collected service tax and, admittedly, did not remit it to the exchequer, they do not have prima facie case against the impugned order. The appellant has not pleaded financial hardships in the present application. The plea of limitation is also not convincing in....