TMI Blog2009 (3) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... he application for waiver of pre-deposit of service tax of Rs. 4,50,234/- and penalty of Rs. 200/- per day under Section 76, Rs. 1,000/- under Section 77 and Rs. 9,00,468/- under Section 78 of the Finance Act, 1994. Service tax has been confirmed on outdoor catering services rendered by the applicants during the period 10-9-2004 to 31-3-2005. 2. The applicants do not have prima facie case for wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant s claim that they were under the bona fide belief that since they have leased out the premises and were carrying on catering services, they were not required to pay service tax and doubts had been raised by the trade, resulting in the issuing of CBEC Circular dated 27-7-2005 to clarify that the definition of outdoor caterer post-amendment was modified so as to provide that outdoor caterer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on or mis statement with intent to evade payment of tax has been prima facie made out by the Revenue. However, since the applicants make an offer to deposit an amount of Rs. One lakh towards service tax, we accept the offer and direct pre-deposit of Rs. 1,00,000/- (Rupees one lakh only) within a period of eight weeks from today and on such deposit the pre-deposit of the balance amount of service t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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