TMI Blog2015 (8) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... ER Per R.K. Singh: Stay application along with appeal has been filed against order-in-appeal dated 24.10.2013 which upheld the order-in-original dated 16.1.2012 in terms of which service tax demand of Rs. 7,13,098/- was confirmed along with interest and penalties on the ground that the appellant paid service tax only on 33% of the gross amount received by availing of the benefit of Notifications ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terials was not included in the gross amount received for providing erection, commissioning or installation service. We find that prima facie the issue is covered in favour of the appellant by the judgement of CESTAT Larger Bench in the case of Bhayana Builders (supra). 4. In view of above and having regard to the fact that the appellant has already deposited Rs. 1,91,70/- towards service tax lia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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