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2010 (9) TMI 458

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....r : S.S. Kang, Vice-President]. - Heard both sides. 2. This application filed by the applicant is for waiver of pre-deposit of service tax of Rs. 4,25,12,716/- and penalties imposed. Against the dues, the applicant has already paid an amount of Rs. 2,29,99,130/- and Rs. 61,46,751/- towards interest and penalty which is intimated to the Commissioner of Service Tax vide letter dated 16-2-200....

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....ve been provided prior to 1-3-06 and the amount of tax comes to about Rs. 86 lakhs. It is also submitted that the applicant has paid VAT of Rs. 2.20 crores in respect of the goods which are sold to their customers while providing service. The applicant has also submitted that completion and finishing services includes such as glazing, plastering, painting, floor and wall tiling, wall covering and ....

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....vision regarding abatement in respect of material purchased and sold to their customers. It is also submitted that as the applicant had provided a completion and finishing service in relation to the building for civil construction the applicant is liable to pay gross amount received by them. Show cause notice was issued demanding service tax of Rs. 8 crores and the adjudicating authority in paras ....