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2011 (2) TMI 540 - AT - Service TaxWaiver of pre-deposit - Application for stay - Prima facie, the appellant’s conduct was with intent to evade payment of service tax inasmuch as they collected service tax from the customers and retained the money with them and paid the amount only when investigations were launched by DGCEI - Moreover, the appellant cannot claim exoneration from penal liability solely on the basis that they paid service tax with interest prior to issue of show-cause notice - Prima facie, the appellant has no case against the penalties imposed on them - Decided in favor of the assessee by way of direction to deposit Rs. 20 Lakhs
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