2009 (3) TMI 194 - AT - Service Tax

Appellant had undertaken site preparation activities for Chhattisgarh State Electricity Board (CSEB), by undertaking construction of retaining wall constructrion of wall contended as not covered under Commercial or Industrial Construction Service , as the Electricity Board cannot be considered as a commercial organization. - we find that more than 50% of the tax liability has already been discharged. The issue is also contestable. Hence, the stay application is allowed, granting waiver of pre-deposit of the balance amount of Service tax and penalty

Summary

The Appellate Tribunal CESTAT, Bangalore ordered the appellant to discharge Service tax liability of Rs. 1,24,18,097/- along with penalties. The appellant had already paid Rs. 68.08 lakhs and requested a waiver for the remaining amount. The Tribunal allowed the stay application, granting waiver of pre-deposit for the balance amount of Service tax and penalty until the appeal is disposed of. No recovery is to be made even after 180 days from the date of the order.