2014 (1) TMI 1148

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....Y,A.R.( ASSTT. COMMR.) ORDER PER DR. D.M.MISRA This is an Application for waiver of predeposit of Service Tax of Rs.2,28,46,116.00 along with interest under Section 75 of the Finance Act, 1994 and equivalent amount of penalty imposed under Section 78 of the said Act and other penalties imposed under various provisions of the Act ibid. 2. At the outset, ld. Advocate for the Applicant submitted ....

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....ed in the respective work order. It is his submission that the levy of service tax on work orders came into force with effect from 01.06.2007. Thus, their liability, if at all, would arise only after 01.06.2007. This aspect has not been considered by the ld. Commissioner. He has submitted that they have already made a payment of Rs.17,62,909.00 and reported the same to the Commissioner during the ....