2012 (9) TMI 454

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ay petition is filed for the waiver of pre-deposit of service tax of Rs. 43,03,582/- with interest, penalty equal to service tax under Section 78 and of Rs. 200/- per day under section 77 of Finance Act, 1994.   2. The above said amounts have been confirmed by the adjudicating authority and upheld by the first appellate authority as service tax liability under the category of erection, insta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... actors were discharging the service tax liability on the entire contract value.   5. Learned departmental representative reiterates the findings of the lower authorities.   6. After considering the submissions made by both sides and on perusal of the order in appeal, we find that there is no reply filed by the appellant before adjudicating authority and the first appellate authority ha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ned order and remand the matter back to adjudicating authority to reconsider the issue afresh, after following the principles of natural justice.   7. Learned counsel is directed to file reply to the show cause notice within thirty days from today to the adjudicating authority. On such reply being filed, the adjudicating authority will take up the matter for disposal at the earliest and come .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X