2015 (9) TMI 105

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..... . Sonam Agarwal Jaluka, C.A. For the Respondent : Sri A.K. Biswas, Supdt.,(A.R.) ORDER Per DR. D.M. MISRA This is an application seeking waiver of pre-deposit of Service Tax of Rs. 7.28 Lakhs and penalty of Rs. 8.00 Lakhs imposed under Section 78 and Rs. 5,000/- under Section 77 of the Finance Act, 1994. 2. At the outset, the Ld. Chartered Accountant for the applicant submits that they had re .....

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..... the GTA services provider and they do not have any control over the said service providers. She said that the consignment note stamps with the declaration are genuine and in support, she has placed general declarations in the form of letters issued by various transport service providers in their letter heads. It is her submission that even general declaration would suffice the requirement of maki .....

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..... ter hearing both sides for some time, we find that the appeal itself could be disposed off at this stage. Accordingly, after waiving the requirement of pre-deposit, we take up the appeal for final disposal with the consent of both sides. 5. We find that the issue involved in the present case relates to eligibility of Notification No.34/2004-ST dated-3/12/2004 and Notification No. 01/2006-ST dated .....

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