2008 (1) TMI 325

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....n for the Respondent. ORDER [Order per S. N. Jha, President]. - This appeal came up for hearing on the point of stay. The appellant has been asked to pay service tax of Rs. 25,10,324 and equal amount of penalty under section 78, besides penalties of Rs. 200, Rs. 500 and Rs. 1,000 under section 76, section 75A and section 76 respectively. The appellant seeks waiver of the requirement of pre-d....

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....rule 2(1)(d)(iv) in the Service Tax Rules in 2002, the recipient of service became liable to pay service tax. Reference was made to section 68(2) of the Finance Act, 1994 and it was submitted that in respect of prescribed, taxable service, service tax may be paid by a person other than service provider as the Central Government may prescribe. By the said amendment in the Service Tax Rules, it was ....