2010 (2) TMI 365

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..... [Order per : M.V. Ravindran, Member (J)]. - This stay petition is filed for waiver of pre-deposit of the following amounts :- (i) Service tax of Rs. 51,47,421/- (iii) Interest on service tax (not quantified); (iv) Penalty of Rs. 1000/- under Section 77 of the Finance Act, 1994; and (v) Penalty of Rs. 51,47,421/- under Section 78 of the Act. 2. Heard both sides and perused the records. 3. Th .....

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..... ainst any services. He submits that these are not incurred by the service provider in the course of providing any taxable services. 5. On a careful consideration of the submissions made by both sides and on perusal of the records, we find that the issue involved is a contentious one. We find that the entire evidence on records and the provisions of Rule 5(1) of Service tax (Determination of Value .....

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