2013 (4) TMI 322

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.... Veeraiyan: Heard both sides extensively on the stay petition. 2. This application seeks waiver of predeposit of service tax amounting to Rs.62,77,31,057/- along with interest and penalty of equal amount under Section 78. 3.1. The learned advocate for the appellant submits that out of the above amount, Rs.49,70,66,826/- relates to 10 contracts which were commenced prior to 01/06/2007 (the....

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.... was not realized was not legal. He fairly submits that this fact along with relevant details was not submitted before the Commissioner during the adjudication. He further submits that if the Department's contention on the classification of the disputed service is accepted, then the differential duty payable would be only around Rs.2.4 crores. 3.2. Regarding the demand of Rs.12,97,38,329/-, he ....

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.... Rs.118 crores, they have since received around Rs.105 crores from the associated firms/companies and discharged service tax and the submission to this effect was made before the Commissioner and he has ignored the said submission. 4. We have heard the learned Commissioner (AR). He submits that the claim of the appellant that they have received only Rs.203 crores out of Rs.539 crores during the....