TMI Blog2014 (2) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... Order No. 50151/2014 - Dated:- 17-1-2014 - Shri G. Raghuram and Shri Rakesh Kumar, JJ. For the Appellant : Shri Praveer Lodha, FCA For the Respondent : Shri Devendra Singh, Authorized Representative (Jt. CDR) ORDER Per. Justice G. Raghuram :- Stay of proceedings pursuant to the adjudication order dated 23/04/2013 passed by the learned Commissioner, Central Excise, Jaipur- II, is the relief sought herein. This order was passed pursuant to an order of remand dated 17/2/12 passed by this Tribunal in Service Tax appeal No. 112/2012 preferred by the petitioner herein against an earlier adjudication order dated 31/3/11. 2. Petitioner was registered for providing commercial or industrial construction service, defined in Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f events and bald assertion that yearwise/monthwise summary of revenue and actual receipts alongwith tax calculation is appended in Annexure D, with copy of balance sheets of 2006-2007 as Annexure E and copies of evidence of work done by assessee enclosed in Annexure F. 3. The Adjudicating Authority was therefore presented with a defence of the assessee containing no pleadings whatsoever. There was no written response to the show cause notice nor any pleading, even briefly stating the nature of several services provided by the petitioner and whether all the services are taxable or only some of them and if some of the services are not taxable, for what reasons these are not taxable. 4. Learned Consultant for the petitioner now contends t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting its claim for exclusion from the liability to service tax for having provided CICS. 7. In the aforesaid circumstances, we find no justification for granting wholesale waiver of pre-deposit or unconditional stay of proceedings for realization of the adjudicated liability. We, therefore, grant waiver of pre-deposit and stay further proceedings for realization of the adjudicated liability, pursuant to the order dated 24/03/13 passed by the learned Commissioner, Central Excise, Jaipur - II, on condition that the petitioner remits Rs. 55,00,000/- (Rupees Fifty Five Lacs) plus the proportionate interest thereon [excluding the component of penalties imposed under Sections 76, 77 and 78 of the Act], within a period of four weeks from today. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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