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2013 (11) TMI 454 - CESTAT AHMEDABADRelease of freezed bank accounts - Appellant had availed in-eligible benefit of Notification No.1/2006-ST, by discharging the Service Tax liability on 33% of the value of contract for which he received the paymen - Held that:- There is no agreement/contract on record to go into whether the claim of the appellant as to the contract was divisible. It is also to be noted that the demand has arisen on the ground that the appellant has not included the value of steel in the bills raised by him and such steel was supplied only in respect of 4 invoices. We also note that the appellant is claiming the bonafide belief having discharged Service Tax liability after availing the abatement under Notification No.1/2006-ST, as amended from time to time - Appellant should deposit an amount of Rs.5 lakhs in order to hear and dispose the appeal - stay granted partly.
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