2014 (11) TMI 830

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..... ng investigation in 2011 by the Director of the applicant. Therefore, prima facie the applicant has made out a strong case for waiver of dues on limitation. The pre-deposit of the dues is waived and recovery therefore stayed for hearing the appeal - Stay granted. - Appeal No.ST/89890/13 - - - Dated:- 17-6-2014 - S S Kang and P K Jain, JJ. For the Appellant : Mr Neerav R Mainkar, Adv. .....

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..... hatever wages they are receiving alongwith commission the applicants were paying statutorily to Grocery Markets and Shop Board after deducting statutory levy of 41%. Applicants are not adding 41% which is statutory levy by the Board while arriving at the assessable value of the taxable service for payment of service tax. In respect of M/s Asahi Glass India Pvt Ltd the applicants were paying approp .....

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..... respect of ex-gratia and bonus paid to the workers. The applicant also submitted that when the statement of the Director was recorded in 2010 the Director specifically mentioned that the applicant had informed the Revenue about the letter regarding their activity. The contention is that in view of the letter, the allegation of suppression is not sustainable. 6. Revenue relies upon the findings .....

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