TMI Blog2015 (12) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... the revised value. The total taxable value worked out to ₹ 2,30,30,794/- and it is revised to ₹ 1,64,06,953/- after excluding the amount of ₹ 66,23,841/- already paid as per the R.O's verification report. We find from the grounds of appeal appellants have paid an amount of ₹ 78,10,816/- for the period 2009-10, 2010-11 and 2011-12 as per ST-3 returns and challans. Taking int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and also imposed equivalent penalty under Section 78. He also imposed penalty under Section 77 and ordered payment under Section 70 of the Finance Act. 2. Ld. Advocate for the appellant submits that the department has already issued a show cause notice No.172/2009 dt.10.10.2009 for the period 2008-09 on the same issue which was adjudicated vide separate OIO No.7/2013 dt. 30.4.2013 against which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave provided service to the main contractor and the service tax liability to be charged by the main contractor and they are not required to pay tax. Therefore, he pleads for waiver of predeposit. 3. On the other hand, Ld. AR submits that admittedly, the department asked for details and appellants failed to furnish details of service rendered. 4. After hearing both sides, we find that in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he time of final hearing of appeal. Accordingly, taking into consideration the facts and circumstances of the case, we direct the appellant to predeposit ₹ 16,00,000/- (Rupees sixteen lakhs only) within 8 weeks. The amount of ₹ 11,86,975/- claimed to have already been paid by them will be adjusted towards the predeposit subject to verification by the Department. Upon such deposit, pred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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