A.Gopal Reddy, J.

Petitioner—Contractor a registered dealer in Service Tax Department is engaged in providing service under the category of “site formation, clearance and excavation”. On assessment for the period from 16-06-2005 to 31-03-2008, penalties were imposed under Sections 76 and 77 of Finance Act, 1994 (for short “the Act”) by the Commissioner of Customs, Central Excise & Service Tax (Adjudicating Authority)—third respondent herein by order dated 21-12-2009. Aggrieved by the same petitioner preferred appeal before the Customs, Excise and Service Tax Appellate Tribunal—2nd respondent in ST/731 & 1798/10 with an application for waiver of pre-deposit. The Appellate Tribunal by impugned order dated 06-04-2011 held that the petitioner has not made a strong case for complete waiver of dues and on condition of paying an amount of Rs.10,00,00,000/- within a period of six weeks from the date of order, the pre-deposit will be waived and granted stay for the balance dues as per the impugned order. Questioning the same the present writ petition is filed contending that the petitioner has been paying service tax as per the works contract awarded to them on the amount charged to th