2006 (3) TMI 744

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....Anand, Advocate, for the Appellant. Shri K.S. Bhatt, SDR, for the Respondent. ORDER For the purpose of hearing the appeal, the appellants are required to pre-deposit Service Tax of Rs. 35,03,789/- and penalty of Rs. 40,04,789/-. The main case of the appellant is that they are not carrying on the activity of Management Consultant. They were only Transport Operators and were collecting tran....

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....the proviso to Section 73 of the Act was rightly invoked for covering the extended period. 3. The learned SDR defends the order and submits that they should pre-deposit the amount. 4. The learned Counsel also pleads financial hardship and submits that the appellants are merely transporting and do not have the amounts claimed. They were not carrying on all the activities as alleged.....