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2013 (10) TMI 683 - AT - Service TaxWaiver of pre deposit - services relating to pile foundation involving driven cast-in-situ RCC piles, Bored cast-in-situ piles, pre-cast single length RCC piles, pre-case jointed RCC piles etc. for commercial and residential infrastructure. - Held that:- Prima facie, we find that the applicant is not contesting the demand of tax of Rs.1,59,53,404/- excepting for minor calculation of Rs. 22 lakhs. We have also considered that the applicant has collected this amount and retained with them and therefore they are liable to pay the penalty. In view of that, we direct the applicant to make a pre-deposit of Rs.60,00,000/- (Rupees sixty lakhs only) towards tax and further amount of Rs. 30,00,000/- (Rupees thirty lakhs only) towards penalty within a period of eight weeks and report compliance on 10.10.2013. - stay granted partly.
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