2010 (12) TMI 429

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..... 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. - ST/372/2010 - 612/2010 - Dated:- 6-12-2010 - Ms. Jyoti Balasundaram, Dr. Chitt .....

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..... f the language of the notification which lends itself prima facie to the view that only the value of goods and materials sold can be excluded. In the totality of the facts and circumstances of the case, we direct predeposit of Rs. 2,00,000/- (Rupees two lakhs only) within a period of four weeks from today and on such deposit, predeposit of the balance tax, interest and penalty shall stand waived a .....

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