9911796707
TMI Blog2014 (2) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... in these appeals and therefore both are taken together for disposal. Applicant filed these applications for waiver of predeposit of Rs.1,12,75,883/-(ST/26/12) and Rs.2,24,94,063/- (ST/44/12) respectively along with interest and equal amount of penalty in both the appeals. 2. The learned advocate submits that they were awarded 18 contracts in respect of various projects. He further submits that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f payment of tax under Rules 2007. He also submits that they have paid VAT with respect to materials involved in the civil works. 3. The learned Authorized Representative for the Revenue drew the attention of the Bench to relevant portion of the show cause notice to establish that the contract is a composite contract involving design, supply, erection, commissioning and installation. He submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the applicant to avail option under Rule 3(1) of the Rules 2007 is concerned, prima facie we find force in the submission of Ld. AR. However, we find that the applicant have already paid 4% in terms of rule 3(1) of the Rules, 2007. In view of that, the applicant is directed to deposit 20% of the tax demanded in both the appeals within 6 weeks. Upon such deposit, predeposit of the balance amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
