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2014 (8) TMI 628 - AT - Service TaxWaiver of pre-deposit of Service Tax - Joint venture / consortium partner agreement - sharing of revenue - one partner paid the service tax - rendering the services as sub-contractor the principal contractor - construction, erection, commissioning and installation services - Held that:- As the demand pertaining to ₹ 38.75 Lakhs, the Applicant could able to make out a prima facie case, as they could able to show before us that the consortium partner M/s.Rajsekhar Construction has paid the service tax, a fact supported by a Chartered Accountant's Certificate. However, as far as the balance amount of ₹ 11.62 Lakhs is concerned we do not find merit in the submission of the Applicant that unless they receive the Service Tax amount in full from the principal contractor they are not under any obligation to discharge the Service Tax on the taxable value, even though invoices were raised and services rendered long ago - against the outstanding of ₹ 1.00 Crore the Applicant had already received around ₹ 70 Lakhs from the principal contractors. At this stage, fairly it could be inferred that the Service Tax component are included in the received amount of ₹ 70.00 lakhs. In the result the Applicant failed to make out a prima facie case for full waiver of ₹ 11.62 Lakhs. Taking note of the fact that the Applicant has already deposited ₹ 46,000/- we direct the Applicant to deposit the balance amount of ₹ 11.16 Lakhs within a period of 6 weeks - Partial stay granted.
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