2015 (7) TMI 715

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....ate, Sri Abhijit Biswas, Advocate For The Respondent : Sri S. Sharma, Commissioner (A.R.) ORDER Per DR.D.M. MISRA Heard both sides and perused the records. 2. The applicant is a public sector undertaking. The present application is for waiver of pre-deposit of Service Tax of Rs. 21.19 Crores and equal amount of penalty. 3. Prima facie, we find that even though the Service Tax lia....

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....e stipulation contained in Notification No. 32/2007-ST dated-22 May, 2007 when option is exercised under Works Contract (Composite Scheme) for payment of Service Tax. However, he fairly accepts that the documents need to be considered by the adjudicating authority and he has no objection in remanding the case. However, the Ld. A.R. (Commissioner) vehemently argued that the appellant be put into te....

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..../evidences including payment by utilizing CENVAT Credit, in support of their claim of discharge of the entire service tax liability. Both sides agree that the documents need to be verified to ascertain the payment of admitted service tax liability. At this stage, taking note of the concern of the Revenue that the appellant be put into terms in remanding the case, we direct the appellant to deposit....