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2009 (5) TMI 101

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....da, Jt. CDR, For the Respondent [Order per : D.N. Panda, Member (J)]. - Shri Abhishek Agrawal, C.A. appearing for the appellant submits that substantial deposit having been made during process of the adjudication and that is also recorded in the page 8 of the order, there shall remain demand of Rs. 9,00,000/- for recovery. He prays that realisation of such balance demand of tax and whole of the....

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....llant's own admitted figure of Rs. 9,00,000/- (Rupees Nine lakh) itself without expression of any opinion at this stage on the merits of the case. We therefore direct the balance demand of service tax remained unpaid to be deposited to hear the appeal. Penalty aspect requires thorough examination which may depend on the gravity of the case. We therefore direct that there shall be waiver of deposit....