2008 (5) TMI 188

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..... Shri A.K, Mahajan, DR, for the Respondent. [Order per: P. K. Das, Member (J)]. - The Applicant has filed this application for waiver of pre-deposit of tax of Rs. 1.51 Crores approximately and penalties. 2. The relevant facts of the case, in brief, are that M/s. Bharat Heavy Electricals Ltd. was awarded a contract for setting up a Thermal Power Plant at Bhilai Electric Supply Company Ltd....

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...., service provider. He submits that the contractor M/s. BHEL paid the tax on the entire contract. 4. The learned DR submits that the Applicant paid the tax by debit of Rs. 1.12 Crores approximately from the Cenvat credit account which cannot be treated as payment of Service tax. 5. After hearing both the sides and on perusal of record, we find that the contractor M/s BHEL paid the tax on the....