2011 (1) TMI 1067 - AT - Service Tax

Waiver of pre-deposit of service - tax demand on the ground that the assessees were carrying out only completion and finishing services of lining/tiling ducts etc. and not undertaking industrial construction - Held that - Commissioner (Appeals) has correctly listed out the nature of activities carried out by the assessees. Prima facie these would amount to completion and finishing services and therefore no prima facie case for total waiver can be said to have been made out by the assessees. Assessee directed to pre-deposit of Rs. 1,50,000/- towards service tax demand within a period of eight weeks.

Summary

The Appellate Tribunal CESTAT, Chennai heard applications for waiver of pre-deposit of service tax and penalty. The tax demand was confirmed due to the nature of activities carried out by the assessees. A pre-deposit of Rs. 1,50,000 was directed within eight weeks, with the balance waived pending appeals. Compliance was to be reported by 18-4-2011.