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2013 (9) TMI 861 - CESTAT NEW DELHIWaiver of pre-deposit - site formation and clearance service - assessee contends that he had not wholly provided site formation and clearance service and that part of the service provided to M/s L&T was in respect of supply of tangible goods, since he had arranged for supply of tractors and other excavation equipment. The petitioner did not produce the contract/ agreement between himself and M/s L&T before the adjudicating authority. - Held that:- prima facie case is against the assessee - directed to deposit entire amount of service tax plus interest component - stay granted towards penalty.
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