2012 (7) TMI 199

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.....   Per : Mr. M.V. Ravindran;   When this stay petition was called out, learned counsel submits that the appellant herein has already deposited an amount of Rs. 2,28,240/- towards service tax liability, an amount of Rs. 1,07,774/- towards interest and Rs.10,000/- towards penalty under Section 77 and Rs. 57,068/- (25% of the total service tax liability) towards penalty under Section 78 an .....

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..... the appellant is accepted.   4. We find that if the appellant is able to satisfy the lower authorities they are eligible for the benefit of small scale service provider under the Notification No 6/005-ST, than the service tax liability on the appellant would reduce considerably. This being a legal issue, the matter needs to be examined by the lower authorities and as per the settled law, th .....

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