9911796707
TMI Blog2014 (5) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... hem. Further we find that the period involved in the present case is 2005 - 2006, 2006 – 2007 and 2007 – 2008. Service Tax on ‘works contract’ was levied w.e.f 01.06.2007 hence majority of the period was covered under the erection, commissioning and installation services for which the applicant / appellant was registered w.e.f April, 2005. Prima facie we find that the applicant are not entitled to the benefit of abatement of 67 % allowed under Notification No. 19/2003 – ST as the same was not claimed and fulfillment of the conditions could not be verified by the lower authority. Thus the applicant could not able to make a prima facie case for waiver of entire amount of Service Tax and penalty imposed - Conditional stay granted. - S.T. 145/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided by them fall under the scope of works contract and the Service Tax was levied on the same w.e.f 01.06.2007. Further he has submitted that the ld. Commissioner while determining the Service Tax liability has failed to allow abatement of 67% admissible to them under Notification NO. 19/03 ST dated 21.08.2003 and 1/2006 dated 01.03.2006. He has fairly submitted that in the event of abatement as considered the liability of Service Tax would drastically come down to an amount of Rs. 46 Lakhs. He has also submitted that the figures reflected in the balance sheet were cum tax which was not considered by the ld. Adjudicating authority in determining the Service tax liability. Though he has pleaded financial hardship, but failed to submit any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame was not claimed and fulfillment of the conditions could not be verified by the lower authority. Thus the applicant could not able to make a prima facie case for waiver of entire amount of Service Tax and penalty imposed. The applicant could not establish any financial hardship though made a bare claim of the same. In these circumstances keeping in view the principle of law laid down by the Hon ble Supreme Court and High Courts in disposing the applications for dispensing with the pre-deposit of duty and penalty and the interest of Revenue we direct the applicant / appellant to make a pre deposit of 25% of Service Tax amount within a period of 8(eight) weeks and report compliance on 12.09.2012. On deposit of the said amount, the balanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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