2014 (2) TMI 293 - AT - Service Tax

Stay application - Waiver of pre-deposit - Demand of service tax - Construction of residential complex service - Held that - Prima facie case not in favour of assessee - Assessee directed to make a pre deposit - Conditional Stay granted.

Summary

Issues: Change of cause title, Stay application for waiver of pre-deposit

Change of Cause Title:
The judgment allows the application for a change of cause title, replacing the respondent's name as 'Commissioner of Service Tax, Chennai' instead of 'Commissioner of Central Excise, Chennai-IV'. The Miscellaneous application for this change is allowed.

Stay Application for Waiver of Pre-Deposit:
The applicant filed a stay application seeking a waiver of pre-deposit amounting to Rs.3,12,20,230/- along with interest and penalties. The tribunal considered the tax demand on the applicant related to the construction of a residential complex service. The advocate representing the applicant referred to a previous Tribunal case where a 50% deposit was directed. The applicant had already deposited Rs.60 lakhs and expressed willingness to deposit an additional Rs.1 crore for appeal admission. However, the Additional Commissioner of Service Tax disputed the initial deposit of Rs.60 lakhs. Consequently, the tribunal directed the applicant to make a pre-deposit of Rs.1,00,00,000/- within 8 weeks and report compliance. The applicant was instructed to satisfy the Additional Commissioner regarding the disputed deposit. Upon compliance with the pre-deposit, the balance tax amount along with interest and penalties was waived, and the recovery was stayed during the appeal process.