2014 (1) TMI 1377

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....A.R. ORDER Per : Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of service tax of Rs. Rs. 3,59,885/-, interest thereof and penalty under various sections of Finance Act, 1994. 2. Heard both sides and perused the record. 3. Lower authorities have held that appellant is liable to discharge service tax for the period 2006-07 and 2007-08 on Management, Ma....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....view that this can be considered at the time of final disposal of the appeal as it is a mixed question of law and facts. 4. At this juncture, we are of the considered view that appellant has not made out prima facie case for the complete waiver of the amounts involved. Accordingly, we hold that appellant should deposit an amount of Rs. 1,50,000/- (Rupees one lakh fifty thousand only) within a p....