2014 (1) TMI 150

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....pondent, the petitioner's liability to pay Service Tax was determined as under:    "(i) I confirm the demand of Rs.6,49,02,329/- (Rupees Six crore Forty Nine lakh Two thousand Three hundred and Twenty Nine only), being the Service Tax (including of Education Cess and SHE Cess) under Section 73 (2) of the Finance Act, 1994 on the Mobilization advanced received, on M/s. Nagarjuna Constr....

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....erred an appeal before the Customs, Excise and Service Tax Appellate Tribunal, Bangalore (for short, 'CESTAT') along with an application seeking waiver of the pre-deposit and stay of all further proceedings pursuant to the adjudication order dated 21.09.2011. However, the CESTAT declined to grant any relief and accordingly, by order dated 09.07.2013 the petitioner was granted eight weeks time for ....

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.... of Rs.3,12,29,529/- and penalty of Rs.6,49,02,329/-. So far as the interest is concerned, it is pleaded in the writ petition that as the petitioner had already paid the Service Tax on the advances received, the interest liability of the petitioner would only be Rs.1,10,69,280/- as per the worksheets submitted before the CESTAT along with the Memorandum of Grounds. Thus, it appears to us that ther....