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2009 (12) TMI 318 - AT - Service TaxStay waiver of pre deposit - appellant has rendered services of piling work to various building contractors Held that - the appellant s claim regarding benefit of abatement of 67% of the goods which had been used, needs to be extended to them. The items used for piling work for construction of buildings which have been charged to service tax, needs to be gone into detail at the time of final disposal. - appellant has already deposited an amount of Rs. 75.44 lakhs as against the confirmed demand which is enough deposit for the disposal of the appeal stay granted for remaining amount.
Issues: Stay petition for waiver of pre-deposit of service tax amount, interest, and penalty under the Finance Act, 1994. Classification of "piling work" under Commercial or Industrial Construction Services. Benefit of abatement of goods used for piling work.
The judgment delivered by the Appellate Tribunal CESTAT, Bangalore, involved a stay petition filed by the applicant seeking a waiver of pre-deposit of the service tax amount, interest under Section 75 of the Finance Act, 1994, and penalty under Section 78 of the Act. The dispute arose from the classification of "piling work" under the category of Commercial or Industrial Construction Services. The appellant had already deposited a significant amount during the proceedings before the lower authority. Upon hearing both sides and examining the records, the Tribunal considered the appellant's submission regarding the benefit of abatement of 67% of the goods used for piling work. The Tribunal acknowledged that the items used for piling work for building construction, subject to service tax, required detailed scrutiny at the final disposal stage. However, the Tribunal noted that the appellant had already deposited a substantial amount, which was deemed sufficient for the appeal's disposal. Consequently, the Tribunal allowed the application for waiver of pre-deposit of the balance amount. It further stayed the recovery of the remaining sum until the final disposal of the appeal. The judgment emphasized the need for a detailed examination of the goods used for piling work charged to service tax, while recognizing the appellant's compliance with the initial deposit requirements.
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