2014 (3) TMI 1237

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....ment way back in May 2012. Pursuant to the High Court orders the present Miscellaneous Application is filed for early hearing of their Stay Application. 3. The Ld.A.R. for the Revenue has no objection for early hearing of the Stay Application. 4. After hearing both sides we find that the Applicant could able to make out a case for early hearing of their Stay Application. Accordingly the Miscellaneous Application seeking early hearing is allowed. As both sides are ready, the Stay Application itself is taken up for disposal. 5. This Stay Application is filed seeking waiver of pre-deposit of Service Tax of Rs. 49.90 Lakhs and equal amount of penalty imposed under Section 78, Rs. 10,000/- under Section 77 of the Finance Act, 1994. 6....

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....bmission that the scope of work orders are mainly of three categories 1) pure sale of materials, 2) pure provision of services, 3) composite orders of services and supply of materials. It is his submission that they have admitted to their Service Tax liability to the extent of Rs. 14,63,370.51, Education Cess of Rs. 30.374.56 and Higher Secondary Education Cess of Rs. 7,365.61 as pointed out by the audit vide letter dated 05.03.2010. Against the said liability they have already paid an amount of Rs. 6.64 Lakhs till date. The Ld.Consultant submits that a demand of Rs. 49.90 Lakhs raised in the notice is without any basis and if an opportunity is given to them they could rebut the findings of the adjudicating authority before the Commissioner....