2009 (6) TMI 408

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..... or the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - Service tax amounting to Rs. 11,31,61,912/- has been demanded with interest as applicable from the appellant in the impugned order. Further, a penalty of Rs. 11 crores has also been imposed under Section 78 and penalty of Rs. 200/- per day under Section 76. The service tax demand and imposition of penalty has been made on the ground tha .....

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..... ubmits that the appellants have already paid an amount of Rs. 6,10,07,430/- under protest. He submits that this may be treated as sufficient for the purposes of pre-deposit and stay petition may be allowed. 3. Learned SDR, on the other hand, submits that the services received by the appellants were actually rendered within the country since it has been found from the records that all off-shore we .....

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..... provider prior to 18-4-06. In the light of above decision and also in the light of the submissions made by the learned advocate that amount payable after 18-4-06 would be less than the amount already deposited by them, we consider the amount already deposited by the appellant towards Service tax as sufficient for the purposes of pre-deposit under Section 86 of Finance Act, 1994 and waive the requ .....

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