TMI Blog2006 (3) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER For the purpose of hearing the appeal, the appellants are required to pre-deposit Service Tax of ₹ 35,03,789/- and penalty of ₹ 40,04,789/-. The main case of the appellant is that they are not carrying on the activity of Management Consultant. They were only Transport Operators and were collecting transport charges. They had declared all the receipts in their Balance She ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtended period. 3. The learned SDR defends the order and submits that they should pre-deposit the amount. 4. The learned Counsel also pleads financial hardship and submits that the appellants are merely transporting and do not have the amounts claimed. They were not carrying on all the activities as alleged. 5. On a careful consideration, we notice from the Show Cause Notice that the depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0) E.L.T. 276 (S.C.). The appellants have made out a very strong case on time bar. Hence, they are entitled to seek full waiver of pre-deposit of the amount. The stay application is allowed. There shall be no recovery till the disposal of the appeal. As full waiver has been granted, the appeal is required to be heard within 180 days. Misc. Therefore, the appeal to come up for out-of-turn hearing o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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