9911796707
TMI Blog2009 (9) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... is directed against the waiver of the pre-deposit of the following amounts : (a) Rs. 6,31,29,287/- (b) Rs. 59,73,997/- (c) Rs. 1,00,66,257/- (d) Rs. 1,37,65,013/- (e) Rs. 45,11,351/- In addition to that interest and penalty has been demanded under the provisions of Section 76 78 of the Finance Act, 1994. 2. The service tax liability has arisen on the following activities done by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility, against the liability worked out in O-I-O of Rs. 9.74 crores. He would submit that the issue in Sl. No. 1, 4 5 being of works contract has been referred to Larger Bench. Hence, matter may be kept pending and stay may be granted, till the decision by the Larger Bench. 4. Learned JCDR on the other hand would submit that the activity in Sl. No. 1, 4 5 is nothing but Erection Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the amount realized, is also in accordance with law. Be that as it may, we find that the applicant has deposited about 25% of the amount of service tax as has been confirmed by the Adjudicating Authority. We consider this amount as enough deposit to hear and dispose the appeal. Accordingly, condition for pre-deposit of the balance amounts adjudged by the Adjudicating Authority is waived and rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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