2014 (5) TMI 501

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....Misra, Addl. Commr. (A.R.) PER : Dr. D.M. Misra 1. This is an application for waiver of pre-deposit of Service Tax of Rs. 1,63,14,087/- (Rupees One Crore Sixty Three Lakhs Forteen Thousand and Eighty Seven only) and equivalent amount of penalty imposed under section 78 of the Finance Act, 1994. 2. Briefly stated the facts of the case are that the applicant/appellant are registered with th....

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....of material as well as supply of services namely erection, commissioning and installation. In other words, the service provided by them fall under the scope of works contract and the Service Tax was levied on the same w.e.f 01.06.2007. Further he has submitted that the ld. Commissioner while determining the Service Tax liability has failed to allow abatement of 67% admissible to them under Notific....

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....T in their ST - 3 returns. Hence the amount short paid based on the audited balance sheet are correctly calculated by the adjudicating authority. 5. Heard both the sides and perused the record. We find that the applicant / appellant undisputedly registered with the Service Tax department for erection, commissioning and installation services from 11.04.2005. Also on going through the ST - 3 retu....

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....fillment of the conditions could not be verified by the lower authority. Thus the applicant could not able to make a prima facie case for waiver of entire amount of Service Tax and penalty imposed. The applicant could not establish any financial hardship though made a bare claim of the same. In these circumstances keeping in view the principle of law laid down by the Hon'ble Supreme Court and High....