2011 (6) TMI 380

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..... f pre-deposit of the following amounts:-     (i) Service Tax: Ra.82,51,091/- a/w Education Cess: Rs.1,47,577/- and SHE Cess: Rs.57,612/- under "Construction of Complex Services".     (ii) Service Tax: Rs.9,79,848/- a/w Education Cess: Rs.18,783/- and SHE Cess: Rs.21,028/- under "Commercial or Industrial Construction Service".     (iii) SHE Cess: Rs.3 .....

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..... e findings of the adjudicating authority. 5. On a careful consideration of the submissions made, we find that the appellant has been taking a plea before the adjudicating authority that even if the value of the free materials is to be included in the value for discharge of Service Tax liability, they should get the benefit of Notification No. 01/2006 wherein an abatement of 67% is given for the v .....

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..... s directed to pre-deposit an amount of Rs. 27,00,000/- (Rupees twenty seven lakhs only) within a period of four weeks from today and report compliance on 04th July, 2011, Subject to such compliance being reported, the condition of pre-deposit of the balance amounts is waived and recovery thereof stayed till the disposal of the appeal. (Pronounced and dictated in open Court)
Case laws, Decisio .....

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