2015 (9) TMI 105

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....r, JJ. For the Petitioner : Mrs. Sonam Agarwal Jaluka, C.A. For the Respondent : Sri A.K. Biswas, Supdt.,(A.R.) ORDER Per DR. D.M. MISRA This is an application seeking waiver of pre-deposit of Service Tax of Rs. 7.28 Lakhs and penalty of Rs. 8.00 Lakhs imposed under Section 78 and Rs. 5,000/- under Section 77 of the Finance Act, 1994. 2. At the outset, the Ld. Chartered Accountan....

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....ne. She submits that the stamps were used by the GTA services provider and they do not have any control over the said service providers. She said that the consignment note stamps with the declaration are genuine and in support, she has placed general declarations in the form of letters issued by various transport service providers in their letter heads. It is her submission that even general decla....

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....e documents now filed by the applicant. 4. After hearing both sides for some time, we find that the appeal itself could be disposed off at this stage. Accordingly, after waiving the requirement of pre-deposit, we take up the appeal for final disposal with the consent of both sides. 5. We find that the issue involved in the present case relates to eligibility of Notification No.34/2004-ST dat....