TMI Blog2012 (8) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... made the payment - Held that:- Even if the assessee does not have an evidence of payment of service tax, if the returns have been filed for the period involved, the department could have verify from the copies of the returns that any payment has been made or not. A copy of the challan also goes to PAO of the department who maintain accounts of payment by various assessees. It is possible to verify ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ower authorities that the branch was paying service tax from 10.9.2004 to July 2005 and stopped paying service tax thereafter because there was instruction from their Head Office that there was no service tax liability. As soon as they were informed for the liability by the department, they had paid the amounts due for the subsequent period on 06.2.2008 with interest. It was also submitted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from September 2004 to July 2005 has been paid. 2. Since a substantial amount has already been paid and regarding the balance amount also the appellant claims to have paid but does not have the evidence in view of the destruction of documents in flood, I consider that the appellant has made out a strong prima facie case for waiver of pre-deposit and grant of stay. Accordingly, the requirem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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