2014 (8) TMI 628

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....isra 1. This is an Application seeking waiver of pre-deposit of Service Tax of Rs. 50.37 lakhs and equal amount of penalty under Section 78 of the Finance Act, 1994. 2. At the outset Shri Sushil Kr.Goyal, Ld.C.A. for the Applicant submits that during the period 2008-09 to 2010-11 (upto September, 2010) they have rendered services under the category of 'construction, erection, commissioni....

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.... the services as sub-contractor the principal contractor has not reimbursed the Service Tax amount, however, against the total value of taxable services rendered by them i.e. approximately Rs. 1.00 Crore they have received around Rs. 70.00 lakhs, but, they have not discharged the Service Tax amount, barring Rs. 46,000/-. 3. The Ld.A.R. for the Revenue reiterated the findings of the Ld.Commissio....

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....as they could able to show before us that the consortium partner M/s.Rajsekhar Construction has paid the service tax, a fact supported by a Chartered Accountant's Certificate. However, as far as the balance amount of Rs. 11.62 Lakhs is concerned we do not find merit in the submission of the Applicant that unless they receive the Service Tax amount in full from the principal contractor they are....