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TMI Blog2014 (2) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Singla, Commissioner (AR) ORDER Per: P.G. Chacko; This application filed by the appellant seeks waiver and stay in respect of the adjudged dues including an amount of Rs.60,41,103/- demanded towards service tax and education cesses for the period from May 2008 to September 2010. On a perusal of the records, we find that the impugned demand is under the head 'Information Technology Software ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he material facts. In other words, the appellant cannot be held to have suppressed any material fact with intent to evade payment of service tax. The learned Additional Commissioner (AR) points out that, in any case, there was suppression of facts by the party till they made the above declaration. 2. We have carefully considered the entire gamut of arguments. The subject matter of the impugned de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we hold that the appellant has not made out any prima facie case on merits against whatever service tax and education cesses were demanded on the value of IT software transferred to their clients electronically. Adverting to the plea of limitation, we find that the appellant declared their activities to the department, admittedly, only in May 2009. Prior to that date, there was no disclosure of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posit an amount of around Rs.25 lakhs. At this stage, the learned counsel for the appellant offers a pre-deposit of Rs.20 lakhs which, in the circumstances of this case, appears to be a fair proposition. Accordingly, we direct the appellant to pre-deposit the offered amount of Rs. 20,00,000/- (Rupees Twenty Lakhs Only) within four weeks from today and report compliance to Deputy Registrar on 2.4.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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