2014 (1) TMI 1246

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....t. Shri S. Chakraborty, Asstt. Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of Service Tax of Rs. 2,09,31,973/- and equal amount of penalty under Section 78 of the Finance Act, 1994. 3. The contention of the applicant is that they have got a composite contract for mining and extraction of coal, and t....

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....ch came under the Service Tax net with effect from 1-6-2007, and so far as the Service Tax on works contract is concerned, the liability for the normal period comes to around Rs. 23,00,000/-. The contention is that the Department has not given them the benefit of abatement of the materials used. However, the applicant made a fair offer to make a pre-deposit of Rs. 9,00,000/- out of the total Servi....