2013 (12) TMI 1380

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..... deposit of Service Tax of Rs.13,56,199/-, interest thereof and penalties under Sections 77 and 78 of Finance Act, 1994. 2. The above said amounts have been confirmed by adjudicating authority and upheld by first appellate authority on the ground that the appellant has not discharged the Service Tax liability under the Commercial and Industrial Construction services. 3. Ld. Counsel would take us .....

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..... ernately, It is his submission that even if the appellant is required to pay the Service Tax liability under Commercial & Industrial Construction service, the lower authorities should have granted them the benefit of abatement of 67% from the value, which if done so, they would be saddled with the liability of Rs.4.50 lakhs, out of which they have already deposited an amount of Rs.3.68 lakhs. 4. .....

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..... ction services, they are eligible for abatement of 67% of the value which has been charged and collected by them. We find that if said abatement is granted to them, they are liable to pay the Service Tax liability of approximately Rs.4.50 lakhs, out of which, they have already deposited an amount of Rs.3.68 lakhs. In our view, the said deposit made by the appellant is enough security to hear and d .....

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