2013 (10) TMI 959

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.... S.P. Pal, Appraiser (A.R.) ORDER Per DR.D.M. MISRA; The present application seeks waiver of pre-deposit of Service Tax of Rs.1,50,119/- and equivalent amount of penalty imposed under Section 78 of the Finance Act, 1994 and penalty of Rs.1,000/- under Section 77 of the Finance Act, 1994. 2. The Ld. Consultant at the outset, submitted that the services relate to Royalty and Technical kn....