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2013 (12) TMI 628 - HC - Service TaxDemand of service tax - Imposition of equivalent penalty - Held that:- When the plea of not realising the charged amount was not raised before the Adjudicating Officer, it was not open to the appellant to raise it for the first time in the appeal - since the BSNL is a Corporation, which is owned and controlled by the Central Government, the CESTAT should have considered the waiver of pre-deposit of penalty as the question raised in view of the amendments in Rule 6 (1) (ii) vide Notification dated 1.3.2011 - Conditional stay granted.
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