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TMI Blog2014 (4) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner has given a categorical finding about the claim relating to non-receipt of the taxable value of Rs.80.00 Lakhs in the impugned order. Prima facie, we do not find any contradictory evidence placed by applicants before us. However, at this stage, the claim of the applicant on exclusion of value of services relating to drawing and designing charges received before 1/6/2007 and service tax levied on such services after that date carries some weight. Also, we take note of the fact that the applicant has paid an amount of Rs.3.3 Lakhs during the course of adjudication proceeding - Conditional stay granted. - Appeal No. 226/2011 - ORDER NO.SO/75052/2014 - Dated:- 16-1-2014 - DR.D.M. MISRA AND DR. I.P. LAL, JJ. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere trading activities of the goods involving an amount of Rs.6.00 Lakhs which had also been wrongly included in the gross taxable value while computing the demand. He pleads that the company is in bad shape as they were not receiving orders from their clients, hence direction of pre-deposit, would result in undue hardship to them. 3. Ld. A.R. for the Revenue on the other hand has submitted that the entire amount of service tax has been confirmed, on the basis of documents and evidences produced and analysed by the adjudicating authority in the order. He submits that the Ld. Adjudicating authority has recorded a detailed findings relating to each aspect of the demand in the order and hence the confirmation of the demand is neither incorr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contradictory evidence placed by applicants before us. However, at this stage, the claim of the applicant on exclusion of value of services relating to drawing and designing charges received before 1/6/2007 and service tax levied on such services after that date carries some weight. Also, we take note of the fact that the applicant has paid an amount of Rs.3.3 Lakhs during the course of adjudication proceeding. In these circumstances, keeping in view the hardship expressed by the Ld. Advocate for the applicant, the interest of Revenue as well as principles of law settled in disposing the stay application by the Hon ble Supreme Court and Hon ble High Court, we direct the applicant to deposit an amount of Rs.10.00 Lakhs within a period of eig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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