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2015 (12) TMI 14 - AT - Service TaxWaiver of pre deposit - Adjudicating authority has not taken into account the excludible value of non-taxable service - Penalty u/s 77 & 78 - Held that:- In the adjudication order at para 28.2, where the Commissioner has already taken into account the total value and also worked out the revised value. The total taxable value worked out to ₹ 2,30,30,794/- and it is revised to ₹ 1,64,06,953/- after excluding the amount of ₹ 66,23,841/- already paid as per the R.O's verification report. We find from the grounds of appeal appellants have paid an amount of ₹ 78,10,816/- for the period 2009-10, 2010-11 and 2011-12 as per ST-3 returns and challans. Taking into consideration the submissions, we find that appellants have not made out a prima facie case for waiver of predeposit of entire demand. Appellant's contention of they being a sub-contractor, tax liability should be fastened on the main contractor will be examined at the time of final hearing of appeal. - Partial stay granted.
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