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TMI Blog2015 (4) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent : Shri Govind Dixit, DR ORDER Per: Ashok Jindal: The applicant is seeking waiver of pre-deposit of Rs. 1,15,33,797/- along with interest and various penalties under the Finance Act, 1994, which has been confirmed under the category of "Erection, Commissioning or Installation Service" (ECIS). 2. The facts of the case are that the appellant is engaged in the activity of ECIS of DG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . consultant for the applicant submits that the demand has been quantified on the basis of the gross figures of the receipts of the amount towards the services provided by the applicant on consolidated basis as the applicant is registered on other locations at Faridabad, Delhi, Noida and Alwar, which are beyond the jurisdiction of the Delhi commissionerate. Therefore, for those amounts received, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided as abatement. It is the further contention that they have already paid service tax on the labour component along with interest. In these circumstances, waiver of pre-deposit is granted. He also submits that for the period prior 01.06.2007, the nature of activity provided by them was covered by Works Contract and for that they are not liable to pay service tax. To support his contention, he re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal. 5. Heard the parties and considered the submissions. 6. On perusal of the records and considering various arguments advanced by both the parties, we are of the view that the jurisdictional commissioner, who passed the impugned order is having the jurisdiction only for the office registered in Delhi. For the other locations, Faridabad, Noida and Alwar, the adjudicating authority has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve to pay the service tax of 33% of Rs. 5,62,18,873/- as applicable rates within eight weeks from today and report compliance on 22.04.2015. The amount which the applicant has already paid shall be adjusted from the amount payable by the applicant. On such compliance, recovery of the remaining adjudicated liabilities is stayed during the pendency of the appeal. In case of default, the appeal shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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