2014 (7) TMI 237

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....ation seeking waiver of pre-deposit of Service Tax of Rs. 9.05 Crores and equal amount of penalty imposed under Section 78, penalty under Section 76 (not quantified) and penalty of Rs. 1,000/- under Section 77 of the Finance Act, 1994. 2. At the outset, the Ld. Sr. Advocate Dr. Samir Chakraborty for the applicant submits that initially the demand was issued for Rs. 16.21 crores and during adjudic....

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....tration, the Ld. Commissioner, Bolpur, cannot confirm the demands pertaining to those Commissionerates. 2.1 The Ld. Advocate further submits that the applicant had started discharging the service tax under the category of Mining services w.e.f. 01/06/2007, onwards and the adjudicating authority has confirmed the demand for earlier period under the category 'Site Formation Service'. He sub....

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....2006 to 2009-2010 is Rs. 2.53 crores, out of which Rs. 1.12 crores pertains to the demand for site formation services for the period 2005-06 to 2007-08 and balance Rs. 1.40 crores pertains to Mining services. The Ld. Special Counsel submits that the applicant be directed to deposit the entire amount of duty for the period after 1/06/2007. 4. In his rejoinder, the Ld. Advocate for the applicant ha....

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....mission of the applicant, it is mentioned that the demand pertains to Bolpur Commissionerate is Rs. 1,77,13,183/- . The Ld. Advocate submits that for the period after 1/6/2007, they have discharged service tax on mining services. The amount now stated by the Ld. Special Counsel has not been mentioned anywhere in the impugned order. Therefore, at this stage it is difficult to ascertain the correct ....