9911796707
TMI Blog2014 (7) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... he dispute would be only as to whether, the service tax should have been paid as and when the mobilization advance was received or whether the same should have been paid when the advance was adjusted during the course of execution of the project. As such, the dispute would be only of the interest for the period of delay in discharge of tax liability. In view of this, the impugned order directing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... project as mobilization advance but they were discharging service tax liability on this amount as and when this amount was adjusted during the course of execution of the project, instead of paying service tax on the receipt of this amount. Accordingly, it appeared that the appellant during 2006-2007 and 2010-2011 have delayed their payment of service tax and had not paid interest thereon. It is on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1994. Since the appellant failed to deposit this amount during the stipulated period, the Commissioner (Appeals) vide order-in-appeal dated 10.06.2013 dismissed the appeal for non-compliance of the order of pre-deposit, without going into the merits of the case. Against this order of the Commissioner (Appeals), this appeal has been filed along with stay application. 3. Though the matter was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here may be question of recovery of interest for delay in discharge of service tax liability, that in view of this, pre-deposit of 50% of the demand is too high, and that the impugned order, therefore, dismissing the appeal for the appellant's failure to pre-deposit 50% of the service tax demand, is not correct. 5. Shri Govind Dixit, ld. Departmental Representative defended the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion advance and the dispute would be only as to whether, the service tax should have been paid as and when the mobilization advance was received or whether the same should have been paid when the advance was adjusted during the course of execution of the project. As such, the dispute would be only of the interest for the period of delay in discharge of tax liability. In view of this, the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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