2013 (12) TMI 970

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....e G. Raghuram :- The order of adjudication dated 30/03/2012 was confirmed by the appellate Commissioner on 28/08/2012, levying service tax of Rs. 1,56,690/- and interest and penalties as specified, on the basis that the benefits the abatement of tax vide Notification No. 1/2006-ST dated 1/3/2006 are not available to the petitioner, since the taxable service provided was only in respect of compl....

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....the hearing of the appeal. 3. We therefore find a prima facie case in favour of the petitioner/assessee and an arguable the case for the Revenue as well. 4. We therefore grant waiver of pre-deposit and stay of all further proceedings pursuant to the appellate order on condition that the petitioner remits 50% of the basic tax liability assesses (excluding interest and penalties) within four w....