2014 (1) TMI 1195

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Advocate, for the Appellant. Shri A.K. Prabhakar, Supdt. (AR), for the Respondent. ORDER Heard both sides. 2. Applicant filed the application for waiver of pre-deposit of Service Tax of Rs. 8,33,862/-, interest and penalty. 3. The demand is confirmed on the ground that the applicant provided cable operators service. The adjudicating authority confirmed the demand and imposed penalt....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o the appellant by speed post but was received back undelivered. 6. In reply the applicant relied on the decision of the Hon'ble Bombay High Court in the case of Amidev Agro Care Pvt. Ltd. v. Union of India and Others reported in 2012-TIOL-395-HC-MUM-CX = 2012 (26) S.T.R. 299 (Bom.) = 2012 (279) E.L.T. 353 (Bom.) to submit that as per the provisions of Section 37C of the Central Excise Act, ....