2013 (10) TMI 963

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....kumar, A.R. ORDER Per : Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of service tax of Rs. 58,45,029/-, interest thereof and various penalties under Finance Act, 1994. 2. The above said amount of service tax liability has been confirmed by the adjudicating authority on the ground that appellant during the period 2006-07 to 2009-10 has rendered Manageme....

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.....5.2008. On perusal of the said case law, we find that the Revenue had taken up the matter in appeal before the Apex Court and the same was dismissed, which would mean that the issue attained finality as regards the service tax liability on ERP Implementation Services, prior to 16.05.2008. We find that the appellant has made out a prima facie case for the waiver of pre-deposit of the amounts invol....