2010 (12) TMI 1184

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....titioner/ Appellant: Ms. R. Radhika Chandrashekar, Advocate For the Respondent: Shri D. P. Nagendra Kumar, JCDR Per Shri M. V. Ravindran (Oral)   This stay petition is filed for the waiver of the pre-deposit of the following amounts. (i) Service Tax amount of Rs. 19,92,816/- for the period February 2002 to February 2007; (ii) Interest under Section 75 of the Finance Act, 1994; ....

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....ire amount on invoices raised. She would submit that tax deducted at source paid by NHAI out of the gross consideration in no stretch can be considered as amount received by them towards the services rendered to NHAI.   4. The learned JCDR on the other hand would draw our attention to the Order-in-Original, it is his submission that the amount of income tax paid by the NHAI is tax deducted....

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....ntion to the decisions of this bench in the case of Salim & Associates Vs. CCE, Calicut - 2007 (7) STR 48 (Tri.-Bang.); Commissioner of Central Excise, Jaipur Vs. Louis Berger International Inc. - 2009 (13) STR 381 (Tri.-Del.) and Cosmos Detective & Security Services Vs. CCE, Ahmedabad - 2010 (195) STR 414 (Tribunal.-Ahmd.).   5. We have considered the submissions made at length by both si....