2015 (10) TMI 2156

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....r the Respondent : Shri K. Chowdhury, Supdt.(AR) ORDER Per Dr. D.M. Misra. 1. This is an Application seeking waiver of pre-deposit of Service Tax of Rs. 37.87 Lakhs and equal amount of penalty imposed under section 78 and penalties under other provisions of Finance Act, 1994. 2. At the outset Shri N.K. Chowdhury, ld. Adv. for the applicant submits that the applicant is a proprietorship concern....

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....nd he is not in a position to pay the amount directed by the ld. Commissioner(Appeals). However, on the instruction of the client he makes an offer to deposit Rs. 1.00 Lakh. 3. The ld.AR for the Revenue reiterated the findings of the ld. Commissioner(Appeals). 4. After hearing both sides, we find that the Appeal itself could be disposed of at this stage. Accordingly, we take up the Appeal itself....