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2013 (1) TMI 604 - GUJARAT HIGH COURTProvisions of section 78 - Against an order of the Commissioner (A), the petitioner filed appeal before the Tribunal along with stay application seeking waiver of pre-deposit of the amount of service tax - Tribunal after hearing the parties, by the order directed the petitioner to deposit the entire amount of service tax, interest and penalty - Held that:- The Tribunal was not justified in directing the petitioner to deposit the entire amount of penalties in addition to the service tax and interest. This court is of the view that impugned order passed by the Tribunal deserves to be modified to the extent the petitioner has been directed to deposit the entire amount of the penalties u/s 76 and 78. Tribunal's order of dismissing the appeal for non-compliance is hereby quashed and set aside. Order shall stand modified to the extent that instead of depositing the entire amount of penalties u/s 76 and 78, the petitioner shall deposit 25% of the penalty u/s 78.
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