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2010 (3) TMI 251 - CESTAT, AHMEDABADSecurity services- The appellant is a proprietary concern engaged in providing security services. The original adjudicating authority confirmed the demand for service tax amounting to Rs.3,45,681/- with interest. Further, the penalties were imposed under Section 76 and Section 78 of Finance Act, 1994 equal to the service tax amount. Held that- I hold that the financial difficulty has not been shown and since the appellant does not have a prima facie case, I consider that the appellant should make a deposit of Rs.2 lakhs towards pre-deposit under Section 35F of Central Excise Act, 1944 made applicable to service tax matters by Section 83 of Finance Act, 1994, within eight weeks and report compliance to Commissioner (Appeals) who shall after noting the compliance shall hear the appeal without insisting on any further pre-deposit, has no objection to remand the matter.
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