2014 (6) TMI 694

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.... (AR) PER : D M Misra This is an application seeking waiver of pre-deposit of Service Tax of Rs.1.71 Crores and equal amount of penalty imposed under Section 78 and penalties under other provisions of the Finance Act, 1994. 2. At the outset, the Ld. Chartered Accountant for the applicant has submitted that during the relevant period i.e. January, 2009 to March, 2010, they had rendered ser....

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....me by the service receiver viz. Brahmaputra Cracker and Polymer Ltd. But, later the said customer disputed the classification of the service rendered and did not reimburse the service tax amount against the work order under site formation service. The Ld. Chartered Accountant submits that they have already deposited an amount of Rs.23.19 Lakhs against the said demand and makes an offer to deposit ....

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....reimbursed by the service receiver viz. M/s. Brahmaputra Cracker and Polymer Ltd. Prima facie, on scrutiny of the work order enclosed with the appeal memorandum, we find that the applicants are providing the services relating to earth filling, cutting of trees alongwith the services of raising of RCC structures etc. At this stage, it would be difficult to come to a conclusion whether the said serv....