2013 (4) TMI 350

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.... ORDER Per :  Mr. M.V. Ravindran; This stay petition is filed for the waiver of pre-deposit of amount of service tax of Rs. 39,16,825/- interest thereof and penalty under various sections of Finance Act, 1994. 2. The above said amounts have been confirmed by the adjudicating authority on the ground that the appellant is not eligible for the benefit of Notification No. 32/2004-ST d....

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....h would indicate that the duty liability of Rs. 39,16,825/- also does not arise on them.  He fairly submits that they could not produce the same before the adjudicating authority during the proceedings before him. 4. On careful consideration of the submissions made by both sides, we find that the issue involved lies in a narrow compass and hence after allowing the application for waiver of....