2009 (5) TMI 115

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.... Koka, SDR, for the Respondent. [Oder per : T.K. Jayaraman, Member (T)]. - In terms of the impugned order, the appellant is required to pre-deposit the following sums: (1) Service Tax of Rs. 59,97,018/- (2) Education Cess of Rs. 1,19,940/- (3) Penalty of Rs. 61,16,958/- u/s 78 of the Finance Act, 1994 (4) Interest u/s 75 (5) Penalty of Rs. 100/- per day up to 17-4-2006, Penalty o....

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....al contentions. He stated that he is not rendering any service. It was urged by the learned. Advocate that the duty has been demanded even by including the amount paid by the appellants to the National Highways Authority. He submits that this is blatantly erroneous. 4. However, on going through the impugned order, we find that the Commissioner has justified and given reasons for holding the app....