2013 (5) TMI 503

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..... waiver of pre-deposit of an amount of Rs.18,13,938/- confirmed as service tax, interest thereof and penalties under Section 76 & 78 of the Finance Act, 1994. 2. Heard both sides and perused the records. 3. After hearing both sides on the stay petition for some time, we find that the appeal itself could be disposed of at this juncture. Hence, after disposing the stay petition filed, we take up th .....

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..... clusion of extraction of lignite work from the scope of the work which has been given to the appellant. But the said lignite extraction was to be done subsequently. These are prima-facie views. In our considered view, Commissioner was fair enough to direct the appellant to deposit an amount of 25% of the service tax liability confirmed by the adjudicating authority. We do not find that the said or .....

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