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2015 (7) TMI 674
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.... For The Appellant : Sri J.P. Khaitan, Sr. Advocate For The Respondent : Sri S. Sharma, Commissioner,(A.R.) ORDER Per DR.D.M. MISRA Heard both sides. 2. This is an application seeking waiver of pre-deposit of Service Tax of Rs. 1.88 Crores and penalty of equal amount imposed under Section 78 of the Finance Act, 1994. 3. At the outset, the Ld. Sr. Advocate Shri J.P. Khaitan for ....
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....siting by the Department, reveals mens-rea. It is his submission that Section 78 of the Finance Act, 1994 is applicable to this case. 5. Prima facie, we find that the applicant has deposited the entire amount of Service Tax. The applicability of penal provisions whether resulting out of suppression of facts relating to collection of service tax and non-deposit with the Government, would be exam....