2008 (1) TMI 322

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....bi Reddi for the Respondent. ORDER [Order per S.L. Peeran, Member (Judicial)]. - The appellant is required to pre-deposit Service Tax amount of Rs. 56,88,806 including Education Cess besides penalties under various sections on the services of Security Agencies carried out by them during the period October 2000 to September 2005. They have pre-deposited Rs. 28,21,258 lakhs and have prayed for....

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...., they pray, for waiver of the balance amounts including penalties. 2. The learned JDR opposes the prayer and submits that their liability to pay Service Tax is very clear on the record. The question of holding bona fide belief does not arise, as they were covered under the category of 'Security Services'. He submits that they should pre-deposit the amounts in the interest of revenue. He furthe....