2014 (7) TMI 74

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....NT : SHRI S.MISRA,A.R.(ADDL. COMMR.) JUDGEMENT Per Dr. D. M. Misra; This is an Application seeking waiver of predeposit of Service Tax of Rs.15.05 lakh and equal amount of penalty imposed under Section 78, penalty imposed under Section 76(not quantified) and penalty of Rs.5,000/- under Section 77, of the Finance Act, 1994. 2. Ld. Authorized Representative for the Applicant submits that....

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....mits that it needs scrutiny by the Adjudicating Authority, as this Certificate was not placed by the Applicant before the Adjudicating Authority. 4. After hearing both sides for some time, we find that the Appeal itself could be disposed of, at this stage. Accordingly, after waiving the requirement of predeposit of all dues adjudged, we take up the Appeal for disposal with the consent of both s....

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....harged the service tax involved in the present case, under the category, 'Scientific and Consultancy Services', for which the show cause notice was issued to them under the category, 'Intellectual Property Services', as is evident from the Annexure to the said show cause notice. We agree with the ld. AR for the Revenue that the said Certificate need to be verified/scrutinized by the Adjudicating A....