2013 (9) TMI 712

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....DER Per: P.G. Chacko; This application filed by the appellant seeks waiver and stay. The appeal and application are mainly directed against demand of service tax and education cesses totaling to Rs.54,50,129/- for the period from 2006-07 to 2010-11. On a perusal of the records, we have found evidence of payment of Rs.4,58,649/- towards service tax and Rs.28,341/- towards interest thereon. We....

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....re of the services provided by the appellant to BHEL. A part of the impugned demand, amounting to Rs.31.4 lakhs, is in the category of such services viz. BAS, cleaning service, maintenance or repair service etc. The Department also found large payments having been received by the appellant from BHEL without agreements, amounting to Rs.1,96,65,427/-, which amount was adopted as taxable value for th....

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....est of the demand (over Rs.23 lakhs) is concerned, it is not in dispute that no written agreements were available either with the appellant or with BHEL to enable the Department to correctly identify the nature of service. Nevertheless, the confessional statement of the appellant appears to have filled the void. It indicated that the appellant received payments from BHEL without agreement as consi....

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....quest. The learned Superintendent(AR) further submits that an amount of Rs.7.44 lakhs payable to the appellant by BHEL is recoverable from the latter under Section 87 of the Finance Act, 1994. She submits that necessary action in this regard is imminent. At this juncture, the learned counsel steps in and submits that, if he happens to receive payments from BHEL, he can predeposit an amount of Rs.3....