2007 (2) TMI 649

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.....L. Meena, DR, for the Respondent. ORDER The applicant filed this application for waiver of pre-deposit of tax of Rs. 6,75,545.00 and penalty. 2. The ld. Advocate on behalf of the applicant submits that a show cause notice dated 8-11-2004 was issued under Section 73 of Finance Act, 1994 proposing demand of Service Tax for the period from 16-11-1997 to 2-6-1998 in respect of Service T....

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....f the respondent submits that this Tribunal in the case of J.K. Industries Limited v. Commissioner of Central Excise, Indore, 2006 (3) S.T.R. 14 (Tri.- Del.) held that the Service tax paid on the basis of self-assessment is tax assessed and validly paid under liability arising under amendment Section 71A of Finance Act, 1994 as inserted by the Finance Act, 2003 requiring appellant to file such ret....