2013 (10) TMI 89

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondent: Shri S. Mishra, Addl. Commr.(A.R.) ORDER Per Dr. D.M. Misra; 1. This is an application filed seeking waiver of Service Tax of Rs.28.47,510/- and penalty of equal amount imposed under Section 78 and penalties under other provisions of the Finance Act. 2. Shri K.K.Anand, Ld.Advocate for the Applicant has submitted on the previous occasion that they had already deposited an amount....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....been able to ascertain whether the said amount had been paid by the Applicant and also relates to the demand confirmed by the department. In these circumstances, there is other option but to accept the version of the Ld. Advocate, that the said amount had been deposited by the Applicant. However, we make it clear that the department is at liberty to verify and ascertain the said facts and if any d....