TMI Blog2011 (1) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... wa, M Veeraiyan, JJ. For Appellant: Shri S K Sarwal, Adv. For Respondent: Shri Fateh Singh, SDR Per: Archana Wadhwa: The prayer in the application is to dispense with the condition of pre-deposit of service tax of Rs.36,80,79,394/- (Rupees Thirty six Crores Eighty Lakhs Seventy Nine Thousands Three Hundred and Ninety Four only) and penalty of identical amount confirmed against and imposed upon the appellant. In addition penalty of Rs.1000/- stands imposed under Section 77 of the Finance Act. The appellants have already deposited an amount of Rs.48,95,119/-, as recorded in the impugned order of Commissioner. 2. After hearing both the sides duly represented by learned advocate, Shri S.K. Sarwal appearing for the appellants an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being done by the appellant deliberately so as to evade payment of tax. Similarly switching over to work contract services, on the part of the appellant, in respect of ongoing project was with an intent to evade payment of tax. He has also observed that contracts for supply, pumping, laying and spreading of ready-mix concrete is a part of the construction services and cannot be held to be sale of RMC, as pleaded by the appellant. Similarly the availment of an abatement of 67% of the value of the taxable services, without including the value of the freely issued goods would defeat the very purpose of the notification. He has referred to the relevant provisions of the Finance Act, 1994 to conclude that the value of any taxable service is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of Finance Act, 1994. 5. We find that all the issues involved in the present appeal are contentious and arguable and a final view can only be taken at the time of disposal of the appeal. At this stage we note that the same appellant, in an earlier case of demand of service tax of Rs.2.12 crores (approximately) on identical issues have deposited the entire service tax. Tribunal vide stay order No.S/ST/515/08 dated 17.12.08 has taken note of the above fact and have dispensed with the condition of pre-deposit of penalty and interest. 6. We also note that the appellants have not disputed their healthy financial position and has offered to make some pre-deposit, as a condition of hearing of their appeal. Taking note of the overall facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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