https://www.taxtmi.com/caselaws?id=261754 The Tribunal allowed the appeal by remanding the case for further proceedings regarding the waiver of pre-deposit of Service Tax and penalty amounting to Rs. 21.19 Crores. The appellant, a public sector undertaking, accepted the Service Tax liability for Works Contract services but lacked proof of payment. Both parties agreed to deposit Rs. 1.5 Crores for verification of payment evidence, with the Ld. Commissioner to review all evidence and grant a hearing. The decision kept all issues open for consideration, emphasizing the need for verification before final judgment. en-us Thu, 18 Jun 2015 00:00:00 +0530 Tue, 21 Jul 2015 06:37:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261754 The Tribunal allowed the appeal by remanding the case for further proceedings regarding the waiver of pre-deposit of Service Tax and penalty amounting to Rs. 21.19 Crores. The appellant, a public sector undertaking, accepted the Service Tax liability for Works Contract services but lacked proof of payment. Both parties agreed to deposit Rs. 1.5 Crores for verification of payment evidence, with the Ld. Commissioner to review all evidence and grant a hearing. The decision kept all issues open for consideration, emphasizing the need for verification before final judgment. Case-Laws Service Tax Thu, 18 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261754