2013 (7) TMI 125

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....vindran This Stay Petition is filed for waiver of Service Tax of Rs.29,39,866/-, interest thereof and penalties under Sections 76, 77 & 78 of Finance Act, 1994. 2. The above said amounts have been confirmed by adjudicating authority and upheld by the first appellate authority as Service Tax liability on the appellant on the ground that the appellant has not discharged the Service Tax liabili....

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....tered with the authorities for rendering the services of erection, commissioning and installation and also maintenance & repair services. It is his submission that both the lower authorities have overlooked this fact that there was no intention to suppress the amount received by the appellant from their customers and they were under the bonafide belief that outsourcing of cabling work is not a tax....

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.... limitation for demanding the Service Tax liability from the appellant on the amount received by them and accounted towards cabling job. It is undisputed that the appellant is outsourcing the cabling work. It is also undisputed that the sub-contractor who is completing the job of cabling, is not discharging any Service Tax liability. We also find from the records that the appellant has been filing....

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.... Tax liability with the period of limitation may got fastened upon the appellant. At the same time, we are of the view that the appellant has made out a case for the benefit of Notification No.1/2006-ST. In view of the above, we find that the appellant needs to be put some condition to hear and dispose the appeal. 7. Accordingly, we direct the appellant to deposit an amount of Rs.1 lakh (Rupees....