2014 (8) TMI 510

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....lant. Shri D.K. Nath, Dy. Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of Service Tax amounting to Rs. 68,51,269/- (Rupees Sixty Eight Lakhs Fifty One Thousand Two Hundred and Sixty Nine only) and equal amount of penalty under Section 78 and whereas other penalties under Sections 76 and 77 of Finance A....

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....arat High Court in the case of Commr. of C.Ex., Cus. & S. Tax v. Neral Paper Mills Pvt. Ltd. - 2010 (20) S.T.R. 601 (Guj.). 4. Ld. A.R. appearing for the department reiterated the findings of the ld. Commissioner. 5. We find that the Notification No. 32/2004-S.T. and No. 1/2006-S.T. grant abatement of 75% of taxable service. We find force in the contention of the applicant that the....