2013 (10) TMI 812

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....Justice G. Raghuram: The adjudicating authority confirmed service tax of Rs.46,36,744/- besides directing recovery of interest under Section 75 and imposition of penalty under Section 77(1) and penalty equivalent to the service tax demand , assessed under Section 78 of the Act. As is apparent from the order of the Commissioner (Appeals) dated 27.2.2013 (dismissing the appeal), the petitioner ha....

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....r had collected service tax from its service recipients but failed to remit the same to the credit of Revenue. However the fact that a substantial amount of the service tax was remitted even prior to issuance of the show cause notice, is also a factor to be considered. 4. Accordingly, we grant waiver of pre-deposit of penalty and stay all further proceedings pursuant to the adjudication order o....