2009 (5) TMI 823

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.... SDR, for the Respondent. ORDER We have heard both sides on the applications for waiver of pre-deposit of total Service tax of Rs. 17,44,189/- and penalty of equal amount each under the provisions of Sections 76 and 78 of Chapter V of the Finance Act, 1994. 2. The case of the department is that the applicants were rendering service under the category of "Technical Inspection and Certification S....

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..... 12/2003-S.T. The plea of the applicants that the labour invoices would show that they had also sold materials is prima facie not tenable on perusal of few invoices which do not show sale of materials separately. We therefore, hold that no prima facie case for unconditional waiver has been made out. We note that out of total Service tax liability, the assessees have paid Rs. Two lakhs. We, theref....