TMI Blog2012 (6) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... int, there is no dispute that the contracts are understood as works contract act by contracting parties, application for waiver of pre-deposit of amounts is allowed - ST/638/2009 - ST/293/2011(PB) - Dated:- 18-5-2011 - S/Shri M.V. Ravindran, M. Veeraiyan, JJ. REPRESENTED BY : Shri B.L. Narsimhan, Advocate, for the Appellant. Shri B.L. Soni, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J) (Oral) (for the Bench)]. This stay application is filed for waiver of pre-deposit of the amount of Service Tax of Rs. 1,43,73,658/- including Education Cess and interest under Section 75 and penalty under 76, 77 and 78 of the Finance Act. 2. Heard both sides and perused the records. 3. The issue relates to confirmat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rious States which were not falling in his jurisdiction. He would rely in the decision of C.C.E., Cus., S.T., BBSR-II v. Ores India (P) Ltd. reported in 2008 (12) S.T.R. 513 (Tri.-Kol.) for this purpose. 5. Learned DR on the question of jurisdiction, submits that the appellants had a centralised registration billing in Kota. It is his submission that they having not taken the centralised registration, they should not be given advantage of raising the point of jurisdiction. For this purpose, he would rely upon the decision of Principle Bench of Tribunal in the case of Nokia (I) Pvt. Ltd., reported in [2006 (1) S.T.R. 233 (Tri.-Del.)] and more specifically para 6.1. As regards the work contract, it is his submission that the Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered under other services, and has settled that if the contract is understood as works contract, the service tax can be levied only from 1-6-2007. In the stay petition on hand, we find that there is no dispute that the contracts are understood as works contract act by contracting parties. 8. In view of this, the case law referred to by Revenue and placed on record by learned DR may not be relevant. The judgment of Hon ble High Court would prevail on the decision of the Tribunal. As regards the arguments of SDR that in the interest of Revenue needs to be secured as there is no claim of financial hardship, we find prima facie that if the services provided by the appellant would fall under specific category of works contract services, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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