2014 (3) TMI 1094

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....Mohanty, Member (J) Shri CH. Venkateswara Rao, Advocate, for the Appellant. Shri R. Gurunathan, AR, for the Respondent. ORDER [Order per : B.S.V. Murthy, Member (T)]. - There is a delay of 73 days in filing the appeal. Learned counsel submits that the appellant was suffering from low back pain during the period 1-12-2013 to 20-2-2014 and therefore, the appeal could not be filed. We find that t....

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....ble goods for use', etc. also. Proceedings were initiated on the ground that the appellant had not deposited service tax during the year 2011-12. In the impugned Order-in-Original, a total demand of Rs. 1,18,57,607/- has been made with interest and penalty equal to the tax has also been imposed under Section 76 of the Finance Act, 1994. 3. Learned counsel submits that appellant has not depos....

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....y evidence. 4. In view of the above observations, we direct the appellant to deposit an amount of Rs. 1,01,00,000/- (Rupees one crore one lakh only) towards service tax plus proportionate interest to be calculated and deposited and deposit Rs. 20,00,000/- (Rupees twenty lakhs only) towards penalty within twelve weeks and report compliance on 15-7-2014. We also direct the appellant to deposit....