2014 (1) TMI 1377

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....an; 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, Maintenance and Repair services rendered by the ....

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....f 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 period of twelve weeks from today and report comp....