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TMI Blog2013 (12) TMI 1276X X X X Extracts X X X X X X X X Extracts X X X X ..... t Rs.24,000/- (Rupees Twenty four thousand only) within a period of 4 weeks and report compliance by 25.6.2013 for admission of appeal. Upon such deposit, predeposit of balance dues arising from the impugned order is waived and there shall be stay on collection of such dues during pendency of appeal - Prima facie case not in favour of assessee - Stay granted partly. - ST/40143/13 - - - Dated:- 16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the option as envisaged in Works Contract (Compounding Scheme for Payment of Service Tax) Rules, 2007 and, therefore, he should have paid service tax for the entire value of the service. The adjudication order and the order of Commissioner (Appeals) refer to a letter dt. 3.12.2008 given by the applicant showing some sort of confusion as to whether he was opting for 33% abatement or paying servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4,000/-. 2. Heard the A.R for Revenue who reiterates the findings in the impugned order especially with regard to letter dated 03-12-2008. 3. We are of the view that the department should have provided better guidance to the applicant when he appeared before them to give a statement. Considering the facts and circumstances of the case, the applicant is directed to deposit Rs.24,000/- (Rupees T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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