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2013 (8) TMI 568 - CESTAT KOLKATAService Tax on erection, commissioning and installation services - Held that:- Noticee is working under Self-Assessment Scheme and in the said scheme, it is the responsibility of the Noticee to determine whether they are providing any taxable service or not, and if so, to make application for registration for rendering such taxable services, to determine the proper value of their taxable services and to discharge their service tax liability. In the instant case, the Noticee themselves did not get themselves registered in time, did not get themselves registered for all the taxable services rendered by them and even after getting registered, had not disclosed the actual facts to the department. Thus, it is clear to me that the Noticee clearly violated the provisions of Section 66, 67 and Section 68 of the Finance Act, 1994 read with Rules 4, 6 & 7 of the Service Tax Rules, 1994. Waiver of pre-deposit - Held that:- Prima facie applicant had not discharged the correct Service Tax on gross taxable value received by them during the relevant period - applicant directed to deposit 50% of the Service Tax involved in the present case within six weeks from the date of communication of this order and report compliance on 03.09.2013. On deposit of the said amount, the balance dues adjudged would stand waived and recovery thereof stayed during pendency of the Appeal - Stay granted.
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