2010 (2) TMI 340

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..... , SDR, for the Respondent. [Order]. - This application seeks waiver of pre-deposit and stay of recovery in respect of penalty amount of Rs. 5,03,703/- which was imposed on the appellant under Section 78 of the Finance Act, 1994. During the period of dispute (10-9-2004 to 31-3-2007), the appellant had provided outdoor catering service to their clients, viz. The National Institute of Bank Managemen .....

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..... notice. Interest on tax was also paid in like manner. The original authority, which adjudicated the case, noted these payments and appropriated the same to the aforesaid demand. It also imposed penalty of Rs. 5,03,703/- on the party under Section 78 of the Act. No penalty was imposed under Sections 76 and 77. The appeal filed by the assessee for waiver of the above penalty imposed under Section 7 .....

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..... ever, they did not choose to pay service tax for the period of dispute. Even after receipt of the show-cause notice, they continued the default. It was only after more than one year since the receipt of the show-cause notice that they started paying service tax. It is also pertinent to note that the appellant did not care to reply to the show-cause notice. In the circumstances, the allegations rai .....

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