2013 (4) TMI 19

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....led for the waiver of pre-deposit of the following amounts: Service Tax Penalty Interest Rs.88,506/- under Section 73(1) of Finance Act, 1994 1. Rs.88,506/- under Section 78 2. Rs.200/- per day under Section 76 of the Act 3. Rs.5000/- under Section 77 of the Act 4. Rs.6000/- under Section 77 of the Act Rs.88,506/- under Section 75 of the Act 2. The above said amounts have been confirmed ....

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....y of the appellant to avail the benefit of SSI notification No.6/2005-ST for the period from 10.09.04 onwards towards the amount received/value of services provided by them in respect of Intellectual Property Service.  We find that the appellants claim of eligibility to such an exemption has not been considered by both the lower authorities in a proper perspective.  In our considered vi....