2013 (2) TMI 487

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....Suchitra Kamble for the Respondent. ORDER PC - This appeal challenges the order dated 17-2-2012 passed by the Customs, Excise, Service Tax Appellate Tribunal ("the Tribunal") and raises the following issue for consideration : Whether the Tribunal was justified in fact and in law in directing the appellant to pre-deposit a sum of Rs. 1.50 crore out of confirmed demand in the aggregate of R....

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....aforesaid head and started paying service tax under the Works Contract Services. 4. On 10-5-2010, a demand notice was issued by the Commissioner of Service Tax demanding a sum of Rs. 3.74 crores for the period 2005-06 to 2008-09. The basis of the above notice was that the appellant is not entitled to the benefit of Notification No. 1/2006-S.T. as the services provided by the appellant is of fin....

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.... led so as to extend the benefit of Notification No. 12/2003-S.T. 6. Being aggrieved, the appellant filed an appeal and application for dispensing with pre-deposit of service tax and penalty with the Tribunal. The Tribunal while directing the appellant to pre-deposit an amount of Rs. 1.50 crore holds that the appellant is not entitled to the benefit of Notification No. 12/2003 inasmuch as the a....