2014 (2) TMI 331

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of pre-deposit of the following amounts: Service Tax Penalty Interest Rs.4,35,848/- 1. Rs.4,35,848/- (u/s 78 of the Finance Act, 1994)   2. Rs.200/- per day or 2% per month (u/s 76 of the Finance Act, 1994)   3. Rs.4000/- (u/s 77 of the Finance Act, 1994)   4. Rs. 5000/- (u/s 77 of the Finance Act, 1994 read with Rule 4 of the Service Tax Rules, 1994)   5. Rs.5 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e case of Idea Cellular. At this juncture, we find that the appellant could have been under a bonafide impression that they are not liable to pay service tax on the commission received on sim cards as there were various decisions in favour of the assessee on the ground of waiver of pre-deposit of the amounts involved. Accordingly, application for the waiver of pre-deposit of the amounts involved i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X