2013 (10) TMI 130

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..... licant has filed this application for waiver of predeposit of tax of Rs.85,51,801/- along with interest and penalty for the period October 2007 to May 2008. 2. Heard both sides and perused the records. 3. On perusal of the impugned order, we find that the applicant has entered into an integral contract with M/s. Shiv Vani Oil & Gas Exploration Services Ltd. for providing Shot Hole Drilling, Seis .....

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..... er submits that a sum of Rs.28,91,825/- has already been deposited towards the tax. He also relied upon the decision of the Tribunal in the appellants own case reported in 2008 (12) STR 585. He further submits that, for an earlier period, the Commissioner (Appeals) has allowed the refund claim on classification issue but it has rejected on the ground of unjust enrichment. He produced the Order-in .....

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..... missioner (Appeals) for the earlier period had accepted the classification of the service as contended by the learned counsel. After considering the submissions of both sides, we find that the deposit already made by the applicant is sufficient for waiver of predeposit of balance dues. However, it is made clear that the deposit made by the applicant would be accepted subject to verification by the .....

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