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TMI Blog2013 (9) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... services charges pertain to the period when such services were not taxable. - Held that:- Applicant produced all these documents to rebut the allegation in the demand notice and not considered by the adjudicating authority, but these documents were not in their possession at the material time – Considering all the circumstances in mind including financial hardship of the Applicant and in the inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner. The Ld. Chartered Accountant further submitted that they have submitted sample copies of the invoices/documents before the adjudicating authority and they were not directed to produce all the documents. He has categorically submitted that they are now in possession of all the necessary documents/invoices for the relevant period by which they could establish that the confirmed servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that all invoices/documents were not produced before the Commissioner, hence, he has confirmed the demand of Rs.1.01Crore. The Ld. A.R. for the Revenue further submitted that against the same order, the Revenue has also come up in appeal before this Tribunal bearing appeal No. ST-268/10. 4. Heard both sides and perused the Record. We find that the applicant could not produce all the evidences ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not able to make out a prima facie case for total waiver of pre-deposit of dues adjudged. However, keeping all aspects in mind, including financial hardship of the Applicant and the interest of Revenue, we accept the offer made by the Ld. C.A. for the Applicant, and direct the applicant to deposit Rs.15.00(Fifteen Lakhs) within a period of twelve weeks from to-day and report compliance on 19th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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