2014 (6) TMI 165 - AT - Service Tax

Waiver of pre-deposit and stay of recovery - commercial or industrial construction services - Held that - the proposed levy is on the amounts collected by the appellant from M/s. Andhra Pradesh Tourism Development Corporation for construction of certain guest houses and for providing electrical power and water supply to a certain religious shrine - work done by the appellant under the agreement with Tourism Development Corporation was in the nature of commercial or industrial construction . The appellant has failed to make out prima facie case on merits. They do not plead any financial hardships either. In these circumstances, there will be a direction to the appellant to pre-deposit the Service Tax amount within six weeks - Conditional stay granted.

Summary

The appellate tribunal directed the appellant to pre-deposit the service tax amount of Rs. 1,27,797 within six weeks for the period from April 2005 to March 2008. Failure to comply would result in no waiver of pre-deposit and stay of recovery in respect of the penalty.