2014 (2) TMI 527

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....e applicant has filed this application for waiver of predeposit of penalty of Rs.4,56,000/- imposed under Section 78 of the Finance Act, 1994. 2. Heard both sides and perused the records. The applicant was rendering the service under the category of 'renting of immovable property'. They have collected a sum of Rs.4,51,035/- between the period 1.6.2007 and 31.3.2009. The tax was deposited after ....

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....ndment of the levy. 4. The learned AR submits that the case law cited by the learned counsel is distinguishable for the reason that in this case they have collected the tax and not deposited. He further submits that the deposit was made after detection by the central excise officers. 5. Considered the submissions of both sides. I find from the impugned order that there is no dispute of the l....