2013 (12) TMI 970

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tion dated 30/03/2012 was confirmed by the appellate Commissioner on 28/08/2012, levying service tax of Rs. 1,56,690/- and interest and penalties as specified, on the basis that the benefits the abatement of tax vide Notification No. 1/2006-ST dated 1/3/2006 are not available to the petitioner, since the taxable service provided was only in respect of completion and finishing services in relation .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... find a prima facie case in favour of the petitioner/assessee and an arguable the case for the Revenue as well. 4. We therefore grant waiver of pre-deposit and stay of all further proceedings pursuant to the appellate order on condition that the petitioner remits 50% of the basic tax liability assesses (excluding interest and penalties) within four weeks and report compliance by 1st July, 2013. O .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X