9911796707
TMI Blog2010 (3) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... llaneous Application is filed for early hearing of their Stay Application. 3. The Ld.A.R. for the Revenue has no objection for early hearing of the Stay Application. 4. After hearing both sides we find that the Applicant could able to make out a case for early hearing of their Stay Application. Accordingly the Miscellaneous Application seeking early hearing is allowed. As both sides are ready, the Stay Application itself is taken up for disposal. 5. This Stay Application is filed seeking waiver of pre-deposit of Service Tax of ₹ 49.90 Lakhs and equal amount of penalty imposed under Section 78, ₹ 10,000/- under Section 77 of the Finance Act, 1994. 6. At the outset the Ld.Consultant for the Applicant submits that the L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) pure sale of materials, 2) pure provision of services, 3) composite orders of services and supply of materials. It is his submission that they have admitted to their Service Tax liability to the extent of ₹ 14,63,370.51, Education Cess of ₹ 30.374.56 and Higher Secondary Education Cess of ₹ 7,365.61 as pointed out by the audit vide letter dated 05.03.2010. Against the said liability they have already paid an amount of ₹ 6.64 Lakhs till date. The Ld.Consultant submits that a demand of ₹ 49.90 Lakhs raised in the notice is without any basis and if an opportunity is given to them they could rebut the findings of the adjudicating authority before the Commissioner(Appeals). The Ld.Consultant submits that they are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant that they could sufficiently establish, if a chance is given that the liability would not settle at ₹ 49.90 Lakhs, but the liability would be at ₹ 15.00 Lakhs. We find from the records that the Appellant has already deposited an amount of ₹ 6.64 Lakhs and willing to deposit the balance amount of admitted liability. In our opinion at this stage pre-deposit of the said amount of ₹ 8.36 Lakhs is sufficient to hear their Appeal. The Appellant is directed to make the said pre-deposit within a period of eight weeks and report compliance directly to the Ld.Commissioner(Appeals).We find that the Ld.Commissioner(Appeals) has not decided the issue on merit. Consequently the impugned order is set aside and the matter is r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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