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of <h1>Court confirms service tax liability of Rs.1,09,816 with penalties imposed, waiver granted on conditions</h1> The court confirmed a service tax liability of Rs.1,09,816/- against a demand of Rs.6,16,129/- with penalties imposed. The case involved a dispute over ... Waiver of pre-deposit - site formation and clearance service - assessee contends that he had not wholly provided site formation and clearance service and that part of the service provided to M/s L&T was in respect of supply of tangible goods, since he had arranged for supply of tractors and other excavation equipment. The petitioner did not produce the contract/ agreement between himself and M/s L&T before the adjudicating authority. - Held that:- prima facie case is against the assessee - directed to deposit entire amount of service tax plus interest component - stay granted towards penalty. Issues:Service tax liability confirmation, penalties under Sections 77 and 78, appeal against adjudication order, confirmation of service tax liability by Commissioner (Appeals), contention regarding supply of tangible goods, lack of contract/agreement submission, waiver of pre-deposit, stay of proceedings, compliance deadline, consequences of non-compliance.Analysis:The judgment pertains to a case where a service tax liability of Rs.1,72,217/- was confirmed against a demand of Rs.6,16,129/- in a show cause notice, with penalties under Sections 77 and 78 imposed. The Commissioner (Appeals) confirmed the service tax liability to the extent of Rs.1,09,816/- with interest and penalty. The dispute arose from the nature of services provided - site formation and clearance service, with the petitioner arguing that part of the service involved the supply of tangible goods, such as tractors and excavation equipment to M/s L&T. However, the absence of a contract/agreement submission raised uncertainty regarding the inclusion of the value of 'supply of tangible goods' in the taxable assessment.Regarding the waiver of pre-deposit, the judgment states that full waiver was not granted. Instead, waiver of penalty and stay of further proceedings were allowed on the condition that the petitioner remits the entire confirmed service tax liability along with interest within six weeks and reports compliance by a specified date. Failure to meet these conditions would result in the rejection of the appeal for non-compliance with the pre-deposit requirement, thereby disposing of the stay application accordingly.Furthermore, the judgment highlights the presence of the appellant's counsel in court, acknowledging and undertaking to communicate the obligations outlined in the order to the appellant. This aspect ensures that the appellant is informed of the conditions set forth by the tribunal for compliance with the judgment's directives.
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