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TMI Blog2012 (12) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... r the adjustment of the amounts received as advance for mobilisation and service tax liability discharged on such advance amount. The calculations as has been worked out by the department seems to be relevant, considering the decision of Vigyan Gurukui [2011 (9) TMI 809 - CESTAT, NEW DELHI] but this decision does not consider the fact of mobilisation amount which has been received by the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability along with interest and imposed penalties on the ground that appellant has not discharged the correct service tax liability under the category of Commercial or Industrial Construction Services. 3. Learned counsel would submit the facts of the case that appellant was given mobilisation advance of 15% of the contract value. It is his submission that as and when the running bills were raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is submission that the department calculates the service tax liability by considering the basic amount of running bills minus the advance adjusted by the appellant and charges the service tax as prevalent on the day of raising the bills i.e. at the rate of 10.30%. It is his submission that after calculating such service tax liability; department has adjusted the amount paid by them against the adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tative on the other hand would rely upon the decision of the Tribunal in the case of Vigyan Gurukul - 2012 (25) STR 459 (Tri. Del.) and submit that the calculation of tax liability by the department was in accordance with the law as has been laid down by the Tribunal in this case. 5. On careful consideration of the submissions made by both sides, we find that the issue involved in this case is, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant needs to be put to some condition to hear and dispose the appeal. Accordingly, we direct the appellant to deposit an amount of Rs. 1,00,000/- (Rupees one lakh only) within a period of four Weeks from today and report compliance on 13.12.2012. Subject to such compliance being reported, the application for waiver of pre-deposit of balance involved is allowed and recovery thereof stayed till the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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