9911796707
TMI Blog2014 (3) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court remanded matter back for fresh consideration - Held that:- it would be just and appropriate to direct the Applicant to deposit the offered amount of Rs.1.00 crore pending disposal of the Appeal. - stay granted partly. - SERVICE TAX APPEAL NO.ST/A/282/2009 - SO/71322/2013 - Dated:- 11-11-2013 - D M Misra And I P Lal, JJ. For the Appellant : Dr S Chakraborty, Adv. For the Respondent : Shri S Misra, AR (Addl. Commr.) PER : D M Misra Vide Order No.S-667/KOL/2012 dated 16.07.2012, this Tribunal had directed the Applicant to deposit 25% of the Service Tax confirmed and report compliance on 10.09.2012 while disposing their application filed under Section 35F as applicable to Service Tax cases. Aggrieved by the said O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt would cause undue hardship to them. However, after obtaining necessary instruction from the Applicants, who were present in the court, he has offered to deposit Rs.1.00 crore. 3. Ld. AR for the Revenue has submitted that while passing the Stay Order, this Tribunal had considered all aspects including the claim of the Applicant on the eligibility of Notification No.12/2003-ST dt.20.06.2003 even though the same has not been expressly spelt out in the said Order, being an interim Order. 4. We find that this Tribunal on a prima facie basis had earlier considered the entire gamut of the arguments advanced on behalf of the Applicant and thereafter, passed the Stay Order, accordingly. However, the Applicant being dissatisfied with the Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d be undesirable to direct the assessee to pay/deposit full or substantive part of the demand. Applying this principle, the facts that have been stated and evidences gathered in confirming the demand, had been examined on a prima-facie basis. We observed that the Applicant had themselves divided the project into two parts and entered into two separate set of contracts for each of the project executed. The first part comprises of supply of materials and the second part related to rendering of services. There is a cross-fall breach clause. On the first part no service tax was paid. Whereas, on the second part service tax was paid but after availing abatement under relevant Notifications on the ground that the service portion also included sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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