2013 (5) TMI 503

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....; This stay petition is filed for the waiver of pre-deposit of an amount of Rs.18,13,938/- confirmed as service tax, interest thereof and penalties under Section 76 & 78 of the Finance Act, 1994. 2. Heard both sides and perused the records. 3. After hearing both sides on the stay petition for some time, we find that the appeal itself could be disposed of at this juncture. Hence, after dis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e said works contract specifically talks about exclusion of extraction of lignite work from the scope of the work which has been given to the appellant. But the said lignite extraction was to be done subsequently. These are prima-facie views. In our considered view, Commissioner was fair enough to direct the appellant to deposit an amount of 25% of the service tax liability confirmed by the adjudi....