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2004 (1) TMI 4 - AT - Service TaxService Tax Work Contract (1) Stay/Dispensation of pre-deposit of service tax (2) Demand of service tax (3) Limitation (4) Delay in filing of plea
Issues:
1. Delay in filing the appeal 2. Stay application for waiver of pre-deposit of duty and penalty Analysis: 1. Delay in filing the appeal: The application filed by the party sought condonation of a 13-day delay in filing the appeal, citing confusion about the address as the reason for the delay. The Counsel for the appellants explained that the impugned order was received late due to an incorrect address, leading to the delay in filing the appeal. After hearing both parties, the Tribunal, comprising Shri G.A. Brahma Deva and C. Satapathy, Members, decided to condone the delay, considering the difficulties faced by the party in filing the appeal within the stipulated time. 2. Stay application for waiver of pre-deposit of duty and penalty: The stay application was filed by the party seeking waiver of pre-deposit of duty amounting to Rs. 77,07,034/- and penalty of Rs. 1,00,000/-, along with a stay on the recovery proceedings. The Counsel for the appellants argued that the works undertaken by the party, including various engineering and construction activities, should not be liable to service tax. Referring to a case law, the Counsel highlighted a similar decision by the Delhi Bench, which held that Work Contract is not liable to service tax as Consultancy. After considering the submissions and the case-law referred to, the Tribunal found a strong prima facie case in favor of the party. Additionally, a partial deposit of Rs. 15,00,000/- had already been made towards the disputed amount. Consequently, the stay application was allowed unconditionally by the Tribunal. This detailed analysis of the judgment covers the issues of delay in filing the appeal and the stay application for waiver of pre-deposit of duty and penalty, providing a comprehensive overview of the legal proceedings and decisions rendered by the Appellate Tribunal CESTAT (Bangalore).
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