TMI Blog2010 (6) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of reimbursement charges in taxable value of taxable services. Held that - assesese had made out a prima facie case for waiver of pre deposit of amount. - ST/61 OF 2009 - S/168/2010/CSTB/C-II - Dated:- 14-6-2010 - P.G. CHACKO, S.K. GAULE, JJ. P.G. Chacko, Judicial Member - In this application, the appellant seeks waiver of pre-deposit and stay of recovery in respect of service tax of Rs. 58,91,811 and equal amount of penalty. The demand is for the period from April, 2001 to August, 2005 and the same has been confirmed by the lower authority in adjudication of a show-cause notice which was issued on 27-9-2006, which invoked the extended period of limitation on the ground of alleged suppression of facts by the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rring Bench, however, took a different view and referred the question of law to Larger Bench. The ld. counsel has also cited a subsequent stay order of the Tribunal, wherein the benefit of waiver and stay was granted in view of the question of law having been referred to Larger Bench viz., Shri Maheshwari Mills v. CCE [Order No. ST/25/2009 (PB), dated 15-1-2009]. The ld. counsel has also claimed support from Kerala High Court's judgment in Binani Zinc Ltd. v. Asstt. CCE 1995 (77) ELT 514, wherein the fact that conflicting decisions of different Benches of the Tribunal on the same issue existed was reckoned as one of the factors in favour of grant of waiver and stay under section 35F of the Central Excise Act. The ld. Counsel has also referr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be granted to them. 4. After considering the submissions, we observe that the submissions made by the ld. counsel would weigh heavier in the facts and circumstances of this case. It is not in dispute that an identical issue stands referred to Larger Bench of this Tribunal. In such circumstances, as held by the Hon'ble High Court of Kerala, it has to be noted that the case is heavily arguable. The case on hand is one in which the entire demand of the service tax is beyond the normal period. The extended period of limitation has been invoked on the ground of suppression of facts by the assessee. In this connection, the ld. counsel has usefully referred to the circular of the Board which indicates that, even in the departmental circles, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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