2008 (5) TMI 83

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....K. Mittal for the Appellant. R. K. Verma for the Respondent. [Order per S.S. Kang, Vice President.] - Applicant filed this application for condoning delay of eleven days in filing the appeal. As sufficient cause is made out the COD application is allowed. 2. Applicant also filed stay application for waiver of pre-deposit of service tax amounting to Rs. 22,75,355 and penalties. The case of....

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....ant has already filed refund claim in respect of service tax which was paid by them under protest. The contention is that the value of the land is not includible in the assessable value for arriving of the quantum of the service tax. The applicant also submitted that the contractor has already paid the service tax on the same activity and this fact has been noticed but no finding is given in the a....