2014 (2) TMI 754

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..... is filed for waiver of pre-deposit of Service Tax of Rs.14,80,525/-, interest thereof and penalties under Sections 77 & 78 of Finance Act, 1994. 2. Heard both sides and perused the records. 3. We find that the issue involved in this case is regarding demand of differential amount of Service Tax on the appellant for the period 16.06.2005 to 30.09.2007 on the ground that the appellant has availed .....

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..... the Service Tax liability as per law understood by him. If the authorities were of the view that he should have discharged more Service Tax liability and short paid the same, they could have called for the records within the period of limitation. We find that, prima facie, appellant has made out a strong case in his favour on the question of limitation. 4. Accordingly, the application for waiver .....

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