2013 (4) TMI 19

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..... Appellant - Shri Rakesh Jain. Respondent - Shri S.K. Mall, A.R. ORDER Per : Mr. M.V. Ravindran; This stay petition is filed for the waiver of pre-deposit of the following amounts: Service Tax Penalty Interest Rs.88,506/- under Section 73(1) of Finance Act, 1994 1. Rs.88,506/- under Section 78 2. Rs.200/- per day under Section 76 of the Act 3. Rs.5000/- under Se .....

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..... osal. 4. On consideration of the submissions made by both sides, we find that the issue involved in this case is regarding the eligibility of the appellant to avail the benefit of SSI notification No.6/2005-ST for the period from 10.09.04 onwards towards the amount received/value of services provided by them in respect of Intellectual Property Service. We find that the appellants claim of eli .....

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