2008 (2) TMI 173

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ondent. [Order per: S. L. Peeran, Member (J)]. - 1. The appellants are required to pre-deposit service tax amount of Rs. 3,03,77,607/- and penalty of 4,00,00,000/- under Section 78 of the Finance Act and Rs. 200/- per day under Section 76 and Rs. 1000/- under Section 77 of the Act. They have paid an amount of Rs. 54,18,230/- towards the service tax and an amount of P.s. 5,41,365/- towards the int .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the pleas and confirmed the demands. 2. The learned Counsel submits that there is a clear violation of remand directions. He submits that they had produced evidence before the Commissioner and the Commissioner should have quantified or should have got the invoices verified with regard to the sales price which have not been done. He cannot summarily reject the invoices on the findings that the de .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was the submission of the appellants that they have paid the service tax on the commission received by them in respect of the AMC contracts. He submits that the confirmation of demand is totally unjustified in the light of the Notification and the judgments cited supra. 3. The learned SDR seriously opposed the prayers and submits that the burden to discharge the liability lies on the assessee as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ucing invoices for the purchase of spares and parts. She took us through the charts to substantiate the pleas and submits that the actual cost of material has not been submitted by the assessee. 4. The learned Counsel in reply submits that all details had been furnished before the Commissioner but he has not examined the evidence on records. 5. We have carefully considered the submissions made b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... seek waiver of pre-deposit of entire amount of duty and penalty. The stay application is allowed by granting waiver of pre-deposit of the balance disputed amount and staying its recovery till the disposal of the appeal. As revenue involved in the matter is high, the appeal is listed for final hearing on 5-6-2008. (Pronounced and dictated in the open court)  
Case laws, Decisions, Judge .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X