2009 (3) TMI 100 - AT - Service Tax

Failure to comply with requirement of Not. 12/2003-S.T.– failure to produce necessary certificate to the effect that the transporter had not availed the Cenvat Credit facilities – Statement that necessary certificates were produced and original copies thereof were promised to be produced before the Additional Commissioner is per se contrary to the record – appellant not hesitating to make statement of fact contrary to record and not approached Comm. (A) with clean hands – lack of bonafide – no plea of hardship – stay not granted – appellant is directed to pre-deposit entire dues