2013 (12) TMI 154

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..... ondent: Shri S. Misra, Addl. Commr.(A.R.) ORDER Per Shri Justice G. Raghuram 1. Waiver of pre-deposit of the adjudicated liability of Rs.15,31,42,774/- besides Cesses and interest as assessed is the relief sought. 2. The Petitioner is a Computer hardware and software producer. It entered into various contracts with banks and non-banking corporate entities for sale, supply and installation of C .....

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..... et, profit and loss account etc., that the value of the service component of the composite contract (with NHAI for instance) was of the order of 2% of the value of the total services provided. This percentage of the total value of the contract was calibrated and offered as the value of the taxable service of 'Erection, Commissioning or Installation' a taxable service under Section 65(105)(39a) of .....

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..... determined the liability, by applying the benefits under Notification No.1/2006-ST dated 03.06.2006 corresponding to an earlier Notification No.19/2003-ST dated 21.08.2003. 3. On true and fair construction of the provisions of Notification No.19/2003-ST and Notification No.1/2006-ST it is clear that the benefits of exemptions/abatement may be claimed at the option of an assessee but cannot be im .....

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..... Tax Stay Application No.57636 of 2013, in Service Tax Appeal No.57065 of 2013, that the Karnataka High Court and this Tribunal had proceeded on the premise that the value susceptible to sales tax must be excluded from the ambit of Service Tax including for valuation. On behalf of the Petitioner reference is also made to the observations of the Supreme Court in State of Andhra Pradesh vs. Kone Elev .....

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..... claim that only 2% of the value of the contracts was attributable to the taxable service component, appears fallacious. 6. For the aforesaid reasons we grant waiver of pre-deposit in full and stay all further proceeding pursuant to the impugned adjudication order, pending final disposal of the Appeal. This Application is accordingly disposed of. (Pronounced and dictated in the open court.)
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