2014 (2) TMI 201

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.... Per Dr. D. M. Misra: This is an application for waiver of pre-deposit of service tax of Rs.59,97,845/- and equal amount of penalty under Section 78 of the Finance Act, 1994 besides other penalties imposed under various provisions of the Finance Act, 1994. 2. The matter was first appeared on 13th September, 2012. Thereafter, the adjournments were given from time to time and mostly, none a....

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....mmissioner in the impugned order, has made a categorical finding that the applicants did not dispute leviability of service tax under the above two categories during the relevant period rendered by the applicants to M/s Durgapur Steel Plant. The said findings of the ld. Commissioner is as follows :    I have carefully gone through the case records and the submissions made by the Notic....