2011 (11) TMI 635 - AT - Service Tax

Summary

Issues involved: Service tax liability on the appellant u/s Commercial Construction Services.

Summary:
The Appellate Tribunal CESTAT Ahmedabad, in the case concerning service tax liability on the appellant u/s Commercial Construction Services, noted that the appellant had sought adjournment on flimsy grounds related to a family emergency. Despite the appellant's absence, the Tribunal proceeded with the matter due to the urgency of the case. The Tribunal acknowledged the appellant's previous application for out-of-turn hearing of a stay petition, which was granted. The issue at hand required detailed examination, including allegations, defenses, and the need for a prima facie case for waiver of pre-deposit. The Tribunal directed the appellant to deposit an additional amount of Rs. One crore within eight weeks, considering the amount already deposited and stayed recovery pending appeal disposal.