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TMI Blog2013 (9) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant which was to the effect that he had received payments from BHEL for supply of labour without agreement. Waiver of Predeposit - There was no prima facie case for the appellant against the impugned demand - The appellant had not pleaded financial hardships in the present application - His consultant had stated at the bar that he was not in a position to make predeposit on account of financial crunch - This plea made at the bar was being considered in the wake of the revelation made by the learned Superintendent(AR) that BHEL had been requested to stop payments to the appellant – stay granted partly. - Appeal No.ST/3209/2012 - - - Dated:- 5-3-2013 - Mr. P.G. Chacko and Mr. B.S.V. Murthy, JJ. For the Appellant: Mr. L.P. Raje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc. The Department also found large payments having been received by the appellant from BHEL without agreements, amounting to Rs.1,96,65,427/-, which amount was adopted as taxable value for the rest of the demand under manpower recruitment and supply service. The demand under this head is over Rs.23 lakhs. This demand, prima facie, appears to be based on a confessional statement of the appellant which was to the effect that he had received payments from BHEL for supply of labour without agreement. 2. On the above facts, we observe that, insofar as the demand of service tax amounting to Rs.31.4 lakhs is concerned, it is on the payments received from BHEL under agreements, from which the nature of service provided by the appellant to BHEL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an amount of Rs.7.44 lakhs payable to the appellant by BHEL is recoverable from the latter under Section 87 of the Finance Act, 1994. She submits that necessary action in this regard is imminent. At this juncture, the learned counsel steps in and submits that, if he happens to receive payments from BHEL, he can predeposit an amount of Rs.3 lakhs. 3. The learned consultant also suggests that the Department be directed not to recover any amounts from BHEL so that BHEL would release payments to the appellant, in which event they can predeposit an amount of Rs.3 lakhs. We are unable to issue any such direction, nor do we think that, in the present proceedings, we are empowered to issue such direction to the Department. We have already noted t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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