2013 (10) TMI 1355

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..... espondent. ORDER [Order per : Dr. D.M. Misra, Member (J)]. - This is an application for waiver of pre-deposit of service tax of ₹ 7.49 lakhs and equal amount of penalty imposed under Section 78, penalty of ₹ 5,000/- under Section 77 and penalty (not quantified) under Section 76 of the Finance Act, 1994. 2. At the outset, the ld. Consultant for the applicant, has submitted .....

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..... e providing services to the consumers of the said Electricity Board. Hence, in the present case, the services are provided on behalf of the client, hence, the definition of Business Auxiliary Service , particularly Clauses (vi) (vii) are satisfied in the present case. 4. Heard both sides and perused the records. Prima facie, we find that the applicants are providing service to the Jharkhand .....

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..... financial hardship is pleaded by the applicant. Accordingly, we direct the applicant to deposit 50% of the service tax of ₹ 7.49 lakhs within a period of twelve weeks from today and report compliance on 9-1-2014. On deposit of the said amount, the balance amount of dues adjudged against the applicant would stand waived and its recovery stayed during pendency of the appeal. Failure to deposi .....

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