TMI Blog2014 (8) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... d that:- As the demand pertaining to ₹ 38.75 Lakhs, the Applicant could able to make out a prima facie case, as they could able to show before us that the consortium partner M/s.Rajsekhar Construction has paid the service tax, a fact supported by a Chartered Accountant's Certificate. However, as far as the balance amount of ₹ 11.62 Lakhs is concerned we do not find merit in the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin a period of 6 weeks - Partial stay granted. - ST/417/12 - SO/75583/2014 - Dated:- 5-6-2014 - D M Misra And I P Lal, JJ. For the Appellant : Shri Sushil Kr Goyal, C.A. For the Respondent : Shri S Chakraborty, A.C (A.R) PER : D M Misra 1. This is an Application seeking waiver of pre-deposit of Service Tax of ₹ 50.37 lakhs and equal amount of penalty under Section 78 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Gammon India Ltd. vs. Commissioner of Customs (Import), Nhava Sheva - 2013 (298) ELT 740 (Tri.-Mumbai) wherein, it has been observed that a consortium partner cannot be treated as a sub-contractor. The Ld.C.A. further submits that while rendering the services as sub-contractor the principal contractor has not reimbursed the Service Tax amount, however, against the total value of tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t which were included along with a part of the taxable value, but they have not discharged the Service Tax. 4. Heard both sides and perused the records. We find as far as the demand pertaining to ₹ 38.75 Lakhs, the Applicant could able to make out a prima facie case, as they could able to show before us that the consortium partner M/s.Rajsekhar Construction has paid the service tax, a fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to make out a prima facie case for full waiver of ₹ 11.62 Lakhs. Taking note of the fact that the Applicant has already deposited ₹ 46,000/- we direct the Applicant to deposit the balance amount of ₹ 11.16 Lakhs within a period of 6(six) weeks from today and on deposit of the said amount, the balance dues adjudged would stand waived and its recovery stayed during pendency of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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