TMI Blog2010 (12) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... t: Shri D. P. Nagendra Kumar, JCDR Per Shri M. V. Ravindran (Oral) This stay petition is filed for the waiver of the pre-deposit of the following amounts. (i) Service Tax amount of ₹ 19,92,816/- for the period February 2002 to February 2007; (ii) Interest under Section 75 of the Finance Act, 1994; and (iii) Equal penalty under Section 78 of the Finance Act, 1994. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid by NHAI out of the gross consideration in no stretch can be considered as amount received by them towards the services rendered to NHAI. 4. The learned JCDR on the other hand would draw our attention to the Order-in-Original, it is his submission that the amount of income tax paid by the NHAI is tax deducted source on behalf of the applicant, was as per the contract entered between NHAI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alicut - 2007 (7) STR 48 (Tri.-Bang.); Commissioner of Central Excise, Jaipur Vs. Louis Berger International Inc. - 2009 (13) STR 381 (Tri.-Del.) and Cosmos Detective Security Services Vs. CCE, Ahmedabad - 2010 (195) STR 414 (Tribunal.-Ahmd.). 5. We have considered the submissions made at length by both sides and perused the records. We find that the includability of an amount paid as Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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