2008 (10) TMI 579

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..... After examining the records and hearing both sides, I note that the lower authorities have demanded service tax of Rs. 58,000/- from the appellants for the period 6-12-2003 to 18-3-2005, levied interest thereon, imposed penalties. The authorities have not granted the benefit of Notification No. 12/2003-S.T. dated 20-6-2003 to the assessee in the determination of taxable value. According to the ass .....

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..... Central Excise Act inasmuch as, according to the estimate of the learned consultant, this would be the outstanding amount of service tax in the event of the benefit of the notification being granted. The appellants shall deposit the above amount within four weeks and report compliance on 5-12-2008. In the event of due compliance, there will be waiver of pre-deposit and stay of recovery in respect .....

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