2014 (5) TMI 877

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....aborty, A.C. (A.R.) JUDGEMENT Per DR.D.M. MISRA; This is an application seeking waiver of pre-deposit of Service Tax of Rs.33,56,761/- and penalty of Rs.44.00 Lakhs, Rs.1,000/- and Rs.35.00 Lakhs under Section 76, 77 and 78 respectively of the Finance Act, 1994. 2. The Ld. Company Secretary Shri A.K. Srivastava for the applicant submits that the applicants are engaged in providing the ....

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....e of the material that has been utilized in rendering the construction services are excluded, in view of exemption Notification No. 12/2003-ST dated- 20/6/2003, then, there would not be any liability on their part. It is his submission that even though they have claimed the benefit of Notification No. 15/04-ST Dated-10.9.2004 in their respective ST-3 Returns, but it was a mistake on their part. He....

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....gross taxable value received by the applicant from their customers. It is his submission that the applicant had never claimed the benefit of Notification No. 12/2003-ST dated-1/3/2003 and at this stage, it would be difficult to verify the said claim. Further, the Ld. A.R. submits that after the payments were made by them by filing ST-3 Returns, the Department has written a letter dated 1/07/2008 t....

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.... contention of the applicant that the benefit of Notification No. 12/03-ST dated-20/06/2003 need to be applied to the construction service as well as to the Repair and Maintenance service. However, from the records we find that the applicants have never claimed the benefit of Notification No. 12/2003-ST Dated-20.6.2003 in their ST-3 Returns filed nor in their reply to their show cause notice. Prim....