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2013 (2) TMI 159 - AT - Service TaxWaiver of Pre-deposit - Information Technology services - Erection and Commissioning - Management, Maintenance or Repair - Rule 15(4) of the CENVAT Credit Rules, 2004 read with Section 78 of the Finance Act, 1994 - Appellant is a manufacturer/trader of laptops and supply different software – Held that:- Out of total demand of Rs. 25.77 crores, about Rs.13.14 crores stands appropriated in the impugned order. The appellants have paid service tax while importing Information Technology Software services and while rendering the said services to the customers in India, they have paid service tax under the same category. Similarly, it is claimed that the appellants have taken credit of service tax paid by the subcontractors under the category of 'Management, Maintenance or Repair service' and utilised the credit while executing their annual maintenance contract the their customers. Learned CA submits that they have paid more service tax on these categories than what they have taken as credit. Therefore, we prima facie, agree that substantial part of the balance of the demand may not be sustainable. Direct the appellants to deposit a sum of Rs. 62 Lakhs.
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