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2015 (11) TMI 561 - AT - Service TaxWaiver of pre deposit - Management, Maintenance or Repair Service - benefit of Notification No.12/2003-ST - Held that:- Primary adjudicating authority taking recourse to Section 65A of the Act has come to a finding that the service rendered did not fall under the scope of CICS but under MMR. The appellant did not submit ST-3 returns and in spite of repeated reminders, it did not submit the required documents either. Consequently, the Commissioner resorted to the best judgement assessment. We, however, notice that the Commissioner has not given any basis for arriving at 25% mark up for the purpose of best judgement. On the other hand, the appellant has contended that the actual figures during the period 2010-11 relating to rendition of service were lower than in the preceding financial year. It is also contended that several components of the service rendered were not taxable. However, we notice that the appellant has not given any evidence to that effect in the form of various contracts under which the service was rendered in support of its contention regarding non-taxability of its service. However, there is force in the contention of the appellant that it was entitled to the benefit of Notification No.12/2003-ST. - pre-deposit of 50% of the adjudicated service tax liability along with proportionate interest would meet the requirement of Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 and we accordingly order. - Partial stay granted.
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