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2013 (8) TMI 114 - AT - Service TaxStay application Waiver of pre-deposit - Service Tax liability on the appellant under the category of Erection, Commissioning services and also under Man Power Recruitment services Held that - Appellant himself has discharged Service Tax liability on an identical activity which was done for the some other client - Issue needs to be considered from various angles, in as much as that the contract entered with M/s Sagar Construction and the contract entered by him with M/s Tata Projects Ltd., whether these are on the same terms or not and what is the difference - Appellant has not made out a prima facie case for complete waiver of the amounts involved. Accordingly, we direct the appellant to pre-deposit an amount of Rs.50,000/- (Rupees Fifty Thousands only) as against confirmed demand of Rs.2,43,753/- - Pre-deposit to be made within a period of eight weeks.
Issues:
Service Tax liability on the appellant under Erection, Commissioning services and Man Power Recruitment services. Analysis: The Appellate Tribunal CESTAT AHMEDABAD, comprising Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ., heard a Stay Petition concerning the Service Tax liability of the appellant. The issue at hand pertained to the categorization of Erection, Commissioning services, and Man Power Recruitment services under Service Tax. Upon reviewing the records and considering submissions from both parties, the Tribunal noted that the appellant had previously discharged Service Tax liability for a similar activity conducted for another client. The Tribunal emphasized the necessity to delve into the details of the contracts with different clients, specifically comparing the terms of the contract with M/s Sagar Construction and M/s Tata Projects Ltd. This detailed analysis was deemed crucial for the final disposal of the appeal, indicating that a comprehensive examination of the contracts was essential before reaching a decision. In the course of addressing the Stay Petition, the Tribunal concluded that the appellant had not established a prima facie case for a complete waiver of the amounts in question. Consequently, the Tribunal directed the appellant to pre-deposit an amount of Rs.50,000/- within eight weeks, against the confirmed demand of Rs.2,43,753/-. The compliance deadline was set for 24.09.2013, with a requirement to report to the Deputy Registrar. Upon verification of compliance, the file would be presented before the Bench on 01.10.2013 for further orders. Subsequent to the reported compliance, the application for the waiver of the remaining amounts was granted, and the recovery was stayed pending the appeal's final disposal. The Tribunal's decision highlighted the importance of pre-deposit and compliance reporting, underscoring the procedural aspects to be followed in handling the appellant's Service Tax liability issue effectively.
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