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2014 (3) TMI 541 - CESTAT KOLKATAWaiver of pre-deposit of service tax - Penalty u/s 76, 77 & 78 - Appellant had rendered taxable services to NTPC, at Bhagalpur, Bihar, but failed to discharge service tax on the said services - Held that:- Advocate has fairly accepted that the issue of wrong calculation of demand was not raised before the adjudicating authority and hence could not be considered and verified. The Ld. A.R. for the Revenue has no objection in remanding the case for re-verification of aforesaid facts. However, he has pleaded that the appellant should be put into terms. Accordingly, in the interest of justice, the appellant is directed to deposit an amount of Rs.1.00 Lakh (Rupees One Lakh only) within a period of eight weeks from today and report compliance directly to the adjudicating authority - Matter remanded back with order of pre deposit.
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