https://www.taxtmi.com/caselaws?id=182080 In a pending service tax appeal on inclusion of contractee-supplied goods in the taxable value of works contract service, CESTAT directed a pre-deposit and granted only partial waiver. The Tribunal noted that the Revenue had succeeded in an earlier Tribunal ruling on the same valuation issue and that the matter was pending before the High Court; it also referred to the relevant valuation and exemption notifications. Finding the balance of convenience in favour of the Revenue and no showing of undue or financial hardship, it ordered deposit of Rs. 2 crores within eight weeks while waiving the remaining demand during the appeal, subject to compliance. en-us Fri, 26 Nov 2010 00:00:00 +0530 Sat, 28 May 2016 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182080 In a pending service tax appeal on inclusion of contractee-supplied goods in the taxable value of works contract service, CESTAT directed a pre-deposit and granted only partial waiver. The Tribunal noted that the Revenue had succeeded in an earlier Tribunal ruling on the same valuation issue and that the matter was pending before the High Court; it also referred to the relevant valuation and exemption notifications. Finding the balance of convenience in favour of the Revenue and no showing of undue or financial hardship, it ordered deposit of Rs. 2 crores within eight weeks while waiving the remaining demand during the appeal, subject to compliance. Case-Laws Service Tax Fri, 26 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182080