2014 (11) TMI 126

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.... the Respondent : Mr. M. Santhanaraman JUDGMENT [by M.Jaichandren, J.] By consent, the main Civil Miscellaneous Appeal has been taken up for final disposal. 2. Heard the learned counsels appearing on behalf of the appellant, as well as the respondent. 3. The demand of service tax liability made against the appellant was to the tune of Rs. 1,07,73,577/-, along with interest, under Se....

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....ant had not stated the reasons for the waiver of the pre-deposit.  Therefore, the present Appeal is liable to be dismissed, as it is devoid of merits. 6. On a perusal of the entire materials placed on record, we find that the appellant had pleaded financial difficulties and it had stated that the overall financial position of the company, which is reflected in the Profit and Loss Account, ....