2008 (6) TMI 191

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....lant. Shri D.S. Negi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in the application is to dispense with the condition of pre-deposit of Service Tax of Rs. 23,45,507/- and penalties imposed under various Sections on the ground that the royalty paid by the appellant to their foreign collaborators is covered by intellectual Property Services introduced w.e.f....

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..... In any case, he submits that earlier show cause notices covering period up to March'05, the present show cause notice for the period Oct.'04 to Sept.'05 is overlapping till March'05. By appreciating the above, submits the learned advocate that the duty for the period March'05 to Sept.'05 would be around Rs. 12 lakhs approximately. No financial hardship stand pleaded before us. The appellant has ....