2014 (12) TMI 376

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....ingh: The appellants have filed the stay applications in respect of following appeals: S. No Appeal No. Impugned Order Period Duty and interest and penalty 1 ST/4075/12 74/AKM/ST(ADJ)2012 dated 31.8.12 April, 2007 to September 2007 Rs.1,73,31,485/- + interest + penalty u/s 76. 2 ST/58235/13 26/STR/D-I/13 dated 28.1.13 october, 2007 to March, 2009 Rs.....

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....e issue involved in both these cases is identical, the stay petitions are disposed of by this common order. 3. The appellants have contended that the deemed completion and finishing services are debarred from the benefit of notification No. 1/2006-ST while in their case the service rendered also involved the goods and materials and that in any case, they should be allowed the benefit of notific....

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.... been specifically excluded from the purview thereof. However, they cannot be disallowed to claim the benefit of notification No. 12/2003-ST and the same can be claimed by them even at this stage. However, the benefit of the said notification (No. 12/2003-ST) can be extended only if they satisfy the condition subject to which the benefit thereunder can be granted. It is seen that for the benefit o....

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....w of the this, and having overall regard to the appellants' contention about the goods and materials being a substantial part of the gross amount received, we are of the view that the requirement of section 35F of the Central Excise Act 1944 would be fairly met with a pre-deposit of Rs. 60 lakhs with proportionate interest. We accordingly order a pre-deposit of Rs. 60,00,000/- (Rupees Sixty la....