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2014 (3) TMI 338 - CESTAT KOLKATAWaiver of predeposit of service tax - short-payment of service tax on the basis of difference between the gross taxable value shown in the ST-3 Returns and receipts shown in the Balance Sheet - Penalty u/s 76, 77 & 78 - Burden of proof - Held that:- the burden lies on the assessee to explain to the Department adducing proper evidences to justify that the differential receipts between the amount shown in the Balance Sheet and ST-3 Returns, are not related to taxable services - Applicants are not able to make a prima-facie case for total waiver of dues adjudged. Consequently, taking into consideration the financial hardship, interest of Revenue and principles laid down by disposing stay petition by the Hon'ble Supreme Court and the Hon'ble High Courts, we direct the Applicant to deposit 25% of the service tax within a period of eight weeks - Conditional stay granted.
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