2005 (9) TMI 654

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....the Respondent : Manoj Krishna ORDER Ms. Jyoti Balasundaram, Vice President. - After hearing both sides for some time on the application for waiver of pre-deposit of Service Tax of Rs. 30,64,976 and penalty of Rs. 33,66,476 (Rs. 3,00,000 under section 76, Rs. 1,000 under section 77, Rs. 500 under section 75A and Rs. 30,64,976 under section 78), we found that it was possible to decide the ....

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....-7-2003 was issued to the appellants on the ground that they had received services, which were taxable under the category of "Consulting Engineer". Since they were authorized agent of M/s. KMK as per rule 6, they were liable to pay service tax and penalty. The notice was adjudicated by the Dy. Commissioner who confirmed the demand and also imposed penalties as above. His order was carried in appea....