2014 (10) TMI 686

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....Mahapatra, Adv. For the Respondent : Sri S Misra, Addl. Commr. (A.R.) ORDER Per: D M Misra: 1. This is an application filed seeking waiver of pre deposit of Service Tax of Rs. 1.18 crores and equal amount of penalty imposed under Section 78 of the Finance Act, 1994 and penalty under Section 76 (not quantified) and Rs. 5,000/- under Section 77 (1A) and Rs. 5,000/- under Section 77 (2) o....

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....charged service tax on the total value including the value of labour supplied by the applicant, no service tax is required to be paid by the applicant separately. The Ld. Advocate also placed reliance on various services rendered by the principal contractors. The Ld. Advocate further submitted that they had already deposited an amount of Rs. 5.00 Lakhs. 3. Ld. A.R. for the Revenue submits that ....

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.... We find that the present service tax demand is raised on the applicant, who supplied manpower to service receivers who in turn rendered construction services to the thermal project. It is the claim of the applicant that as a sub-contractor to the service receiver, the amount of service tax paid by the service receiver on the total taxable value of construction service, be considered as discharge ....

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.... not make out a prima facie case for total waiver of pre deposit of dues adjudged. Keeping in view the fact that the applicant is a co-operative society of local labourers and not pursuing any profit motive, also keeping in view the interest of Revenue, it would be proper to direct the applicant to deposit Rs. 15.00 Lakhs in addition to the amount of Rs. 5.00 Lakhs already deposited by the applica....