2016 (2) TMI 332

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.... & Sri R Sharma, Advs For the Respondent : Sri K Choudhari, Supdt. (AR) ORDER Per D M Misra Heard both sides. 2. This is an application seeking waiver of pre-deposit of Service Tax of Rs. 78.83 Lakhs and equal amount of penalty imposed under Section 78 and penalties under other provisions of the Finance Act, 1994. 3. Assailing the impugned order, the Ld. Advocate Shri Kartik Kurm....

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....udication order, the said demand was confirmed under 'Business Auxiliary Service' and GTA services. It is his contention that the order has travelled beyond the scope of the show cause notice, hence bad in law. 4. Per , the Ld. A.R. for the Revenue, to the extent of demand of Rs. 63.00 Lakhs, fairly accepted that the said amount had been paid during the relevant period to the Commission....

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....that the applicant had discharged service tax in relation to taxable services rendered in the State of Odisha as well as Jharkhand during the period 2007-08 to 2009-10. In the year 2010-11, they have moved to Jharkhand and discharged service tax in relation to services rendered in Jharkhand. At this stage, it is difficult to accept the contention of the Revenue that discharge of service tax liabil....