2009 (10) TMI 663

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..... s directed towards waiver of pre-deposit of the following amounts. (1) Service tax of Rs. 29,21,910/- and education cess of Rs. 25,637/-, (2) Penalty under Section 76 of the Finance Act, 1994 and penalty under Section 78, and (3) Interest under Section 75. 2. Heard both sides. 3. Learned counsel appearing on behalf of the appellants submit that they have already deposited the entire amount of .....

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..... ed with the order of the pre-deposit of Rs. 15 lakhs as was ordered by him. We also find that the appellants deposited the entire amount of service tax on 13-5-07 before the issuance of show cause notice If that be so, we find that the appeals which have been dismissed by the learned Commissioner (Appeals) for non-compliance seems to be erroneous. We consider the amount of service tax deposited by .....

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