TMI Blog2013 (10) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... ll within commercial or industrial construction service - waiver pre-deposit and stay further proceedings pursuant to the adjudication order is granted on the condition that the appellant remits 50% of the balance due of the assessed tax liability plus the interest thereon - stay granted partly. - Appeal No.ST/56981/2013-CU[DB] - - - Dated:- 23-7-2013 - Mr. G. Raghuram and Mr. Sahab Singh, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion service. The service is defined in section 65 (105) (zzzq) of the Act. The appellant filed its return and remitted tax after availing abatement under exemption Notification No.15/2004-ST dated 10-09-2004. Revenue however, proceeded against the appellant on the ground that there was a mis-calculation of the category of taxable service provided; that the service more appropriately falls within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances we see a strong prima facie case in favour of the petitioner and grant waiver pre-deposit and stay further proceedings pursuant to the adjudication order, on the condition that the appellant remits 50% of the balance due of the assessed tax liability (of Rs.2,17,24,330/-, after deducting Rs.1,22,18,670/- already remitted and appropriated) plus the interest thereon (excluding the penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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