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TMI Blog2008 (4) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... er per: S.L. Peeran, Member (J) (Oral)]. - The appellant is required to pre-deposit Service Tax of Rs. 84,56,289/- and Education Cess of Rs. 1,17,402/-. A huge penalty of Rs. 1,71,47,382/- has been imposed. The appellant is a Proprietory concern. He has been engaged in providing services to clients in respect of supply of IMFL to CSD Canteens. The Revenue has proceeded to demand Service Tax on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. and M/s. Bharat Distilleries Ltd. It is alleged that the activities on behalf of the clients were :- (i) Submitting and collecting various documents; (ii) Providing promoter boys for carrying out promotion in specific markets; (iii) Providing assistance and co-ordinating with Government authorities including co-ordination of meetings and correspondences. The statement of Shri Shaji Thomas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submits that the appellant is faced with severe financial hardship and he is not in a position to pre-deposit the entire amount. On a specific query from the Bench as to what amount he can raise to pre-deposit in this case, the learned Counsel submits that the appellant can raise an amount of Rs. 40 lakhs for pre-depositing the amount for the purpose of hearing this appeal. He prays for grant of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Intech v. CCE, Mysore - 2008 (9) S.T.R. 187 (Tri.-Bang.) and that of Malpani Finance v. CCE, Bhopal - 2006 (4) S.T.R. 274 (Tri.-Del.). In both these matters, the Bench has directed the appellants to pre-deposit the amounts. The learned Counsel distinguishes these judgments. 5. We have carefully considered the submissions and perused the impugned order. The impugned order has analysed the act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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