2013 (12) TMI 737

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..... tion for waiver of pre-deposit of service tax of Rs.1,45,88,969/-, interest and penalties. The applicant had already paid an amount of Rs.33,89,994/-. The demand is confirmed on the ground that the applicant had received advance of Rs.11.8 Crores for execution of service contracts. 3. The contention of the applicant is that the applicant entered into three contracts with RashtriyaIspat Nigam Ltd. .....

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..... h the contracts and find that the two contracts are for service and the applicant had paid service tax and they had received 10% advance in respect of the contracts of service and the applicant had already paid an amount of Rs.33.89 lakhs. In these circumstances, prima facie the applicant has a strong case in their favour. Therefore, the pre-deposit of the dues is waived and recovery of the same i .....

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