2009 (6) TMI 37

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....r, CA, for the appellant. Shri V.V. Hariharan, JCDR, for the respondent. [Order Per: Jyoti Balasundaram, Vice President]. - For reasons recorded below, we waive predeposit of service tax of Rs. 2,31,036/- together with interest @ 13% per annum and penalty of Rs.100 per day till the date of payment, not exceeding the service tax amount, under the provisions of Section 76 of Chapter V of Finance ....

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....cation No. 12/2003-ST dated 20.06.03, which has been rejected on the ground that this exemption is conditional and allows deduction of value of taxable services, as is equal to the value of goods and materials sold, on the ground that there is no documentary proof specifically indicating the value of the said goods and materials. The assessees contend that they have filed sales tax returns for the....