2014 (3) TMI 541

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.... M Misra This is an application for waiver of pre-deposit of service tax of Rs.10.66 Lakhs and penalty of Rs.21,32,994/- imposed under Section 78, Rs.5,000/- under Section 77 and penalty @ Rs.200/- per day under Section 76 (not quantified) of the Finance Act, 1994. 2. The Ld. Advocate Shri Abhisek Anand for the applicant has submitted that the applicant had rendered services under the category o....

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....t the value of the taxable services received from clients on rendering services at Patna were included in the gross taxable value of services received and appropriate amount of service tax had been paid from Mumbai where they had obtained centralized service tax registration. In support, he has placed a Chartered Accountant's certificate dated 30/09/2013. Further, the ld. Advocate has argued that ....

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....Revenue has submitted that neither the Chartered Accountant's certificate nor the dispute relating to mis-calculation of service tax demand in the impugned Notice had been raised before the lower authorities. In absence of the scrutiny of records vis-a-vis the claims it would be difficult at this stage to accept the submission based on the Chartered Accountant's certificate, as correct. He has sub....

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....ably included in the gross receipt and appropriate service tax are paid on the same. In support, he has placed a Chartered Accountant's certificate. In the said certificate it has been mentioned that an amount of Rs.6,86,963/- has been paid against the services rendered and taxable value received from NTPC at Bhagalpur, Bihar. Besides, it is also stated that there are some wrong calculations in th....