2013 (9) TMI 257

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.... Per: Sahab Singh: This application has been filed by M/s. Varsed Detective & Security Pvt. Ltd seeking waiver of pre-deposit and stay of recovery of Rs. 2,20,53,590/-, interest and penalties imposed under section 78 & 76 of the Finance Act, 1994. 2. The applicant is provided services under security agencies and cleaning services to its clients. It was gathered by the Department that applicant ....

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.... demanding Service Tax of Rs. 4,41,52,189/- and also proposing the levy of interest and penalty on the applicant. The Show Cause Notice was adjudicated by the Commissioner vide impugned order who confirmed the amount of Rs. 2,20,53,590/- along with interest and penalties u/s 76 & 78 of the Finance Act. 1994. 3. Ld., Advocate appearing for the applicant submits that applicant is receiving the comp....

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.... of Commissioner and submits that the applicant has registered only one office with the department and service was being provided clandestinely from other offices. He also submits that applicants were issuing the parallel invoices having the same number and evading Service Tax payable on these invoices. 5. After hearing both the sides, we find that out of Rs.4,41,52,189/- demanded in the Show Cau....