9911796707
TMI Blog2009 (6) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... n relation to the redefined period was 70% of the gross value of the contract executed after 16-6-05. The period in dispute is 10-9-04 to 31-3-07. Therefore pre-deposit may not be insisted when goods were involved in the work without service being provided. - Taking into consideration of Rs. 21,00,000/- (Rupees Twenty One Lakhs) that has been deposited is attributable to the period 16-6-05 to 31-3-07, and the valuation is in dispute, we direct the appellant to make pre-deposit of Rs. 15,00,000/- - balance demand stayed - pre-deposit of Education Cess is waived - ST/379/2009 - ST/231/2009(PB), - Dated:- 16-6-2009 - S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T) Shri A.K. Batra, C.A. , for the Appellant. Shri Vijai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax relating to the period 16-6-05 to 31-3-07 which is a period after "finishing" activity was brought to tax ambit. He submits that in page No. 30-32 of the appeal folder, description of the material composition and various services provided is depicted. At this stage of stay hearing the appellant may be called upon to discharge tax liability at least on 33% of the gross value of the consideration received during the period 16-6-05 to 31-3-07. This appeal is also subject to challenge on the dispute of valuation. 3. Learned authorised representative drew our notice to paper book pages 245-246 showing detailed description of the material composition and services which were before the learned Adjudicating Authority. Without conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o consideration that the demand of Rs. 4,38,402/- (Rupees Four Lakh Thirty Eight Thousand Four Hundred Two) may not survive at this stage. Therefore, we proceed to look into the rest of the service tax demand of Rs. 40,00,720/- (Rupees Forty Lath Seven Hundred Twenty). Considering that both the sides are on dispute of evidence for arriving at the value of taxable service, and taking into consideration of Rs. 21,00,000/- (Rupees Twenty One Lakhs) that has been deposited is attributable to the period 16-6-05 to 31-3-07, and the valuation is in dispute, we direct the appellant to make pre-deposit of Rs. 15,00,000/- (Rupees Fifteen Laths) within eight weeks from today and make compliance on 19th August 2009. Subject to compliance, realisation o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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