2014 (7) TMI 850

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....y, AR (Supdt) PER : D M Misra This is an Application seeking waiver of predeposit of Service Tax of Rs. 1.09 crore and equal amount of penalty imposed under Section 78 and Rs. 1,000/- under Section 77, of the Finance Act, 1994. 2. At the outset, ld. Chartered Accountant, Shri V.K.Mahapatra for the Applicant submits that during the relevant period, i.e.2005-06 to 2008-09, the Applicant ren....

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....alyzing its chargeability to Service Tax. He also fairly accepts that neither in the reply to the show cause notice, nor during adjudication proceeding, they had furnished detail evidences in support of their aforesaid claims before the Adjudicating Authority. However, they are in a position now to place all the evidences/documents to support their claim. After instruction from his client, he offe....

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....ax, certain receipts, which the Appellant claim to have been not related to the taxable service. It is the claim of the Appellant that approximately, Rs. 50.00 lakh out of the total demand, relates to rendering services as a sub-contractor. Also approximately, Rs. 30.00 lakh relates to the demand on free issue materials supplied by the clients in execution of the construction services. Also, it is....