2009 (4) TMI 125

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..... on 27.4.2009 in Application No. ST/Stay//32-40/2009 and Appeal Nos. ST/52-60/2009) Shri S. Jaikumar, Adv. for Appellants. Shri M.K.A.K. Mohiddin, JDR for Respondent. Per Jyoti Balasundaram: For the reasons recorded below, I waived pre-deposit of penalty as detailed in the annexure (not printed) to this order and proceed to decide the appeals at this stage with the consent of both sides as the .....

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..... to deliberate fraud, collusion, suppression of facts, or willful mis-statement or contravention of the provisions of service tax with intent to evade payment of the same. In the present set of cases, there is no allegation or finding of fraud, collusion, suppression or willful mis-statement or of contravention of the service tax provisions with an intention to evade the payment of service tax. The .....

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