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2015 (3) TMI 215 - AT - Service TaxWaiver of pre deposit - gross errors committed by the Department in the computation of service tax demand - Held that:- Even as per appellant's own version in respect of the services provided to two of the entities viz. M/s. Singareni Colleries Company Ltd. and M/s. ONGC Ltd., the service tax liability amounted to ₹ 6 crores. There is no evidence placed before us with regard to the contention that the service tax demand confirmed in the impugned order is incorrect or what is the correct amount of service tax demand that the appellant is liable to pay. In the absence of any such evidence, we are unable to agree with the contention of the appellant that the service tax demand confirmed in the impugned order is incorrect. In the absence of a prima facie case, the financial hardship pleaded by the appellant cannot be accepted for waiver of predeposit of the service tax dues adjudged the appellant - Partial stay granted.
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