2008 (4) TMI 204

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....Das, SDR, for the Respondent. [Order per: S.L. Peeran, Member (J) (Oral)]. - The appellant is required to pre-deposit Service Tax of Rs. 84,56,289/- and Education Cess of Rs. 1,17,402/-. A huge penalty of Rs. 1,71,47,382/- has been imposed. The appellant is a Proprietory concern. He has been engaged in providing services to clients in respect of supply of IMFL to CSD Canteens. The Revenue has p....

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....ied Domecq Spirits and Wine (I) Pvt. Ltd. and M/s. Bharat Distilleries Ltd. It is alleged that the activities on behalf of the clients were :- (i) Submitting and collecting various documents; (ii) Providing promoter boys for carrying out promotion in specific markets; (iii) Providing assistance and co-ordinating with Government authorities including co-ordination of meetings and correspon....

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....s loan from 11 banks totaling to 8.14 crores. He submits that the appellant is faced with severe financial hardship and he is not in a position to pre-deposit the entire amount. On a specific query from the Bench as to what amount he can raise to pre-deposit in this case, the learned Counsel submits that the appellant can raise an amount of Rs. 40 lakhs for pre-depositing the amount for the purpos....

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....JDR also relies on the judgment rendered in the case of Intech v. CCE, Mysore - 2008 (9) S.T.R. 187 (Tri.-Bang.) and that of Malpani Finance v. CCE, Bhopal - 2006 (4) S.T.R. 274 (Tri.-Del.). In both these matters, the Bench has directed the appellants to pre-deposit the amounts. The learned Counsel distinguishes these judgments. 5. We have carefully considered the submissions and perused the im....