2014 (3) TMI 603

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....C (AR) PER : D M Misra This is an Application seeking waiver of pre-deposit of Service Tax of Rs.79.26 Lakhs and equal amount of penalty imposed under Section 78 of the Finance Act, 1994. 2. Shri S.P.Siddhanta, Ld.Consultant submitted that a show cause notice has been issued to the Applicant on 15.10.2009 demanding the aforesaid amount of Service Tax. Responding to the said show cause not....

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.... their balance sheets. They have sufficient evidence to rebut the allegations and the total amount alleged in the show cause Notice to have been received as taxable value of the services rendered, are incorrect. However, on an approximate calculation the liability would work out around Rs.15.00 Lakhs. The Ld.Consultant under instruction of their client offered to deposit the said amount and reques....

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....disposal. 5. We find that allegations were labeled on the Appellant for non-payment of Service Tax on the gross taxable value received and reflected in their balance sheets for the respective years. However, from the records we find that the Appellant was not given sufficient opportunity to explain his position in relation to the allegations made in the show cause notice. We agree with the cont....