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2010 (12) TMI 429 - CESTAT, CHENNAIWaiver of predeposit - In terms of Notification No. 12/2003-S.T., dated 20-6-2003, the value of taxable service which is equal to the value of goods and materials sold by the service provider to the recipient of service, which can be excluded while the assessee has deducted higher amount by including fabrication charges and transport charges - No prima facie case for total waiver of predeposit - Direct predeposit of Rs. 2,00,000/- (Rupees two lakhs only) within a period of four weeks - Hence, predeposit of the balance tax, interest and penalty shall stand waived.
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