2014 (3) TMI 818

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....iser (AR) JUDGEMENT Per: D M Misra: This is an application for waiver of predeposit of service tax of Rs.76,32,005/- and equal amount of penalty imposed under Section 78 of the Finance Act, 1994. 2. The ld. C.A. appearing for the Applicant, has submitted that during the relevant period from April, 2007 to March, 2008, the Applicant had rendered the services of "Management Consultant&#3....

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....ions from their client, has made an offer to deposit 10% of the service tax amount and prayed that the case be remanded to the lower authority for consideration of all evidences on record. 3. The ld. A.R. for the Department, on the other hand, has submitted that the demand has been confirmed against the Applicant as they had failed to appear in spite of three opportunities granted to them. He h....

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....ger. We find from the record that the Appellant was given sufficient opportunities of hearing between 18th May, 2011 and 2nd September, 2011. The Appellant sought adjournments on one pretext or the other. We find from the observation of the ld. Commissioner that even though the Appellant had given re-conciliation statement, they have not adduced proper evidences explaining the discrepancies as cla....

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....rect the Appellant to deposit 10% of the service tax involved within a period of four weeks from today and report compliance directly to the ld. Commissioner. After reporting compliance, we direct the ld. Commissioner to decide the issue afresh. Needless to mention, a reasonable opportunity of hearing be granted to the appellant to present their case. All issues are kept open and both sides are at....