Dr. S.L. Peeran - The appellant is seeking waiver of pre-deposit of penalty of Rs. 500 under section 75(A) for contravention of provisions of section 69 of the Finance Act, 1994. Besides this, there is an imposition of penalty of Rs. 750 under section 76 of the Finance Act, 1994 for contravention of section 68 of the Finance Act, 1994. There is also imposition of penalty of Rs. 1000 under section 77 for contravention of provisions of section 70. The learned Counsel submits that the Service Tax has not been quantified. He submits that the Commissioner has taken a view that the Service Tax will be liable on quantification carried out by the Deputy Commissioner. The learned Counsel submits that the Deputy Commissioner has issued a show cause notice to cover the demands under the category of Tour Operators. Show cause notice was withdrawn on the assessee’s plea. The Commissioner has exercised his power and re-issued the show cause notice after a lapse of two years. He submits that the proceedings are not sustainable and the demand is also time barred. He submits that in the absence of any demand of Service Tax, the penalty cannot be imposed.

2. Heard the learned SDR in the matter.

3