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2013 (12) TMI 328 - CESTAT CHENNAIWaiver of predeposit of tax - Survey and Exploration of Mineral Services - Assessee contends that it has already discharged the service tax liability hence no demand arises - Held that:- prima facie the applicant has undertaken the job of survey and exploration of mineral services. Therefore, they are liable to discharge tax liability. It is seen that one of the sub-contractors M/s. Sri Sai Engineering & Drilling certified that they paid the tax which was not considered by the adjudicating authority - letter dt. 1.8.2013 produced by learned advocate is in respect of discharge of service tax by M/s. Shivani Oil & Gas Exploration Services Ltd. and it cannot be accepted as a discharge of tax liability by the applicant. Ld. advocate also pleaded financial hardships and the applicant-company is suffering from losses and it is also contended that applicant is a proprietorship concern - Assessee directed to make a pre deposit - Partial stay granted.
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