TMI Blog2013 (10) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... xable services and no Service Tax was leviable on such activity. Waiver of Pre-deposit - The issue needs deeper consideration as it was not free from doubt - though the ld. Counsel had relied upon various case laws, the facts of those case laws and the facts in this case needs to be considered before arriving at the final conclusion which can be done only at the time of final disposal of appeal - Since the issue was not free from doubt and the appellant was aware from the tender document that the appellant may have to discharge the Service Tax, the appellant had not made out a prima facie case for complete waiver of the amounts involved. - Appeal No.ST/12552/2013-DB - - - Dated:- 18-9-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) STR 259 (Tri-Bang) b) Dinesh Chandra Agarwal Infracon P.Ltd. Vs. CCE Ahmedabad 2011 (21) STR 41 (Tri-Ahmd) c) UTI Technology Services Ltd. Vs. CST Mumbai 2012 (26) STR 147 (Tri-Mum) d) CCE Hyderabad-II Vs C.S. Software Enterprises Ltd. 2008 (10) STR 367 (Tri-Bang) 3. He would also rely upon the clarification given by CBEC vide Circular No.89/7/2006-S.T., dt.18.12.2006, which has been reproduced in the order of this Tribunal in the case of UTI Technology Services Ltd. (supra) at Paragraph 6.1. 4. Ld. Additional Commissioner (A.R.), on the other hand, would draw our attention to the gist of the contract entered into by the appellant with GWSSB and submit that the said contract was never for laying of the pipelines of the water, bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the time of final disposal of appeal. Since the issue is not free from doubt and the appellant was aware from the tender document that the appellant may have to discharge the Service Tax, we find that the appellant has not made out a prima facie case for complete waiver of the amounts involved. 6. Accordingly, in order to hear and dispose the appeal on merit, we direct the appellant to deposit an amount of Rs.10 lakhs (Rupees Ten Lakhs only) within a period of eight weeks from today and report compliance on ____________ before Deputy Registrar. Deputy Registrar, on ascertaining such compliance, shall place the file before the Bench on __________for passing appropriate orders. Subject to such compliance being reported, the application fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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