2011 (5) TMI 444

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... These stay petitions are directed for waiver of pre-deposit of the following amounts: S/No. Stay/Appeal No. Service Tax (Rs.) Penalty (Rs.) Period of dispute 1 ST/St/467/10 ST 819/10 71,13,949/- + interest 71,13,649/- u/s 78 in addition to penalties u/s 76 & 77 Nov 2005 To Mar 2008 2 ST/St/468/10 ST/825/10 33,95,721/- + interest Rs.200/- per day or 2% per month u/s 76 and Rs .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hat the Board's Circular F. No. B1/4/2006-TRU dated 19.4.2006 has categorically clarified that if the service provider acts as an pure agent, he can claim the expenditure incurred by him as reimbursable expenditure. It is the submission that the concept of a 'pure agent' would not include the contractor for supply of labour, and in this case appellant is only a contractor, as can be seen from the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r of pre-deposit of the amounts involved. Considering all the facts and Circumstances of the case, we direct the appellant to pre-deposit an amount of Rs. 50,00,000/- (Rupees Fifty lakhs only) within a period of eight weeks from today and report compliance before Assistant Registrar of this Bench on 22 nd July 2011. Subject to such compliance being reported, the condition of pre-deposit of the bal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X