2013 (1) TMI 193

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....led for waiver of pre-deposit of an amount of Rs.64,839/- as Service Tax liability along with interest and penalties under Sections 76 & 78 of Finance Act, 1994.   2. The above said amounts have been confirmed by the adjudicating authority and upheld by first appellate authority on the ground that the appellant had not discharged the Service Tax liability as recipient of services from a pers....