2012 (7) TMI 904

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....Additional Commissioner (A.R) ORDER Per: S.S. Kang 1. Heard both sides. 2. The applicant filed the application for waiver of pre-deposit of service tax of Rs. 3,74,25,377/- interest and penalty. 3. The demand is confirmed on the ground that the applicant had wrongly availed the benefit of Notification No. 01/2006-ST dated 1.3.2006 in respect of Finishing and Completion Service. The ....

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....he goods and the raw material sold and no credit has been availed on the duty paid on such materials and goods. The contention of the applicant is that approximately 67% of the amount relates to the sale of the goods, therefore the applicants are liable to pay service tax in respect of the remaining part of the consideration which relates to services provided by the applicants which has been done.....

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....produced any evidence in this regard. Therefore, it is not a case for total waiver of pre-deposit. 6. For stay purpose, if we consider that the applicant has provided works contract services, then also the applicants are liable to pay service tax amounting to Rs two crores as per the gross amount received after the introduction of works contracts service as per the chart given in the Show Cause....

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....ed that the said exemption shall apply only in such cases where (a) no credit of duty paid on such goods and materials sold, has been taken uner the provisions of the Cenvat Credit Rules, 2004; or (b) where such credit has been taken by the service provider on such goods and materials, such service provider has paid the amount equal to such credit availed before the sale of such goods and ma....