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2013 (9) TMI 34 - CESTAT KOLKATAPre-deposit – demand on the ground of non-production of invoices/documents - assessee claims that now in possession of all the necessary documents/invoices for the relevant period by which they could establish that the confirmed service tax is not payable, as the receipt of the services charges pertain to the period when such services were not taxable. - Held that:- Applicant produced all these documents to rebut the allegation in the demand notice and not considered by the adjudicating authority, but these documents were not in their possession at the material time – Considering all the circumstances in mind including financial hardship of the Applicant and in the interest of Revenue, offer made by the Ld. C.A. for the Applicant, to deposit Rs.15.00(Fifteen Lakhs) is accepted and directed to make pre-deposit of the said amount – stay granted partly.
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