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Issues involved: Stay petition for waiver of pre-deposit of service tax liability, interest, and penalties under Sections 77 & 78 of the Finance Act, 1994.
Works Contract (Construction of Hotels): The appellant claimed execution of works contract as per law, citing a difference of opinion in a Coordinate Bench case and a matter referred to a Larger Bench. The demand for construction of residential complex prior to 1-6-2007 was contested, with evidence of separate record maintenance provided. The Chartered Accountant's certificate supported non-opting for composition scheme, indicating no prima facie service tax liability. Works Contract (Residential Complex): The appellant executed projects under works contract opting for composition, with valuation as per Rule 2A of Service Tax Rules. The lower authority did not accept this valuation, leading to a confirmed differential service tax. However, the Chartered Accountant's certificate supported separate record maintenance, suggesting no prima facie service tax liability. Maintenance and Repair Service, Renting of Immovable Property Service, Engineering Consultancy Service: The appellant deposited amounts for these services and contested only the imposition of penalties. The substantial amount deposited for maintenance and repair service was deemed sufficient for hearing and disposal of the appeal. The Tribunal found a prima facie case for waiver of pre-deposit in works contract issues, allowing the application for waiver and staying recovery until appeal disposal. The decision was made after considering submissions from both parties and perusing the records, with detailed reasoning provided for each issue.
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