2008 (10) TMI 576 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT Bangalore ordered the appellant to pre-deposit Service Tax of Rs. 2,09,030/- and Education Cess of Rs. 4,181/- along with penalties under Sections 76 and 77 of the Finance Act. The appellants were engaged in Civil Construction activities and were categorized under 'Commercial or Industrial Construction Services'. They were directed to pre-deposit Rs. 1,00,000/- within three months, with the balance of duty and penalty waived until the appeal's disposal. Compliance was to be reported by January 19, 2009.