2013 (12) TMI 737

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..... Rs.33.89 lakhs. In these circumstances, prima facie the applicant has a strong case in their favour - Stay granted. - ST/88145/13-Mum - - - Dated:- 12-11-2013 - S S Kang And P K Jain , JJ. For the Appellant : Mr. L.Badrinarayan, Advocate For the Respondents : Mr. Premanand Das, Commissioner (AR) PER : S.S.Kang Heard both sides. 2. The applicant filed this application for waive .....

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..... so in respect of the contract under which the goods were supplied, therefore, the demand of service tax on that part of the advance is not sustainable. 4. The Revenue relied upon the findings of the lower authority and submitted that the applicant had received a consolidated advance and the contract is a composite contract artificially bifurcated to evade tax. 5. We have gone through the contr .....

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