2014 (6) TMI 692

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....adhwa Out of total confirmed service tax demand of Rs.5,15,62,830/-, and equal amount of penalty, the appellant has already deposited an amount of Rs.4.03 crores approximately and interest of Rs. 66 lakhs approximately. By treating the same as sufficient for the purpose of Section 35F of the Central Excise Act, we dispense with the condition of pre-deposit and proceed to decide the appeal itself.....

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....s reflected in the works contract including the mobilisation advance. 3. As is seen from the above there seems to be contradictory stand taken by the appellant himself, which needs to be verified. Ld. Advocate is not disputing the legal proposition that the advance received by him is required to be included in the value of the works contract, which is required to be discharged to service tax @ 4%....