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TMI Blog2015 (10) TMI 2548X X X X Extracts X X X X X X X X Extracts X X X X ..... orks contract’ has been defined under the Finance Act, 1994. Therefore, there is no necessity to look into the other Acts for the definition of ‘works contract’. Quantification - ‘Repair and maintenance services’ - ‘GTA services’ - Held that: - on computation of demand relating to ‘repair and maintenance services’ and ‘GTA services’ the dispute would be resolved at the time of disposal of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dr. D.M. Misra, Member(Judicial) and H.K.Thakur, Member(Technical) Shri Ankit Kanodia, C.A. for the Appellant Shri S.Sharma, Commr.(AR) for the Respondent ORDER Per Dr. D.M. Misra. 1. This application is filed seeking waiver of pre-deposit of Service Tax of ₹ 1.69 Crores and equal amount of penalty imposed under section 78 and penalties under other provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mputed by the department, the correct amount of Service Tax of ₹ 1.28 Lakhs had been calculated and paid by them. It is his submission that in nutshell a total amount of ₹ 4.18 Lakhs has been deposited by them. 3. The ld.AR for the Revenue reiterated the findings of the ld.Commissioner. 4. Prima facie we find that the Service Tax on works contract service has been levied w.e.f. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ady deposited. Consequently, the applicant is directed to deposit ₹ 6.00 Lakhs within a period of 8(eight) weeks from today and on deposit of the said amount, balance dues adjudged would stand waived and its recovery stayed during the pendency of the appeal. Compliance to be reported on 04.01.2016. Failure to deposit the said amount would result in dismissal of the Appeal without further not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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