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2010 (1) TMI 478

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..... ral Government and defence department. Service tax was demanded for this activity under 'Commercial or industrial construction services'. The applicant have made out prima facie case that they had entered into work contract w.e.f.01.06.2007. Held that - application for waiver of pre-deposit of service tax and interest during period 10.09.2004 to 01.06.2007 was to be allowed as assessee had made ou .....

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..... rvice tax and interest during the period 10-9-2004 to 1-6-2007 (the period of demand in the present case is 10-9-2004 to 13-9-2007) under the category of "Commercial or Industrial Construction Services" is allowed as the applicants have made out prima facie case that they had entered into works contract which became leviable to tax only with effect from 1-6-2007, in the light of Tribunal's order i .....

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..... ut Rs. 28 lakhs. We direct pre-deposit of this amount viz., Rs. 28,00,000 (Rupees twenty eight lakhs only) within a period of 8 weeks from today and, on such deposit, pre-deposit of balance tax, interest and penalty shall stand waived and recovery thereof stayed during the pendency of the appeal. Failure to comply with this direction shall result in vacation of stay and dismissal of appeal without .....

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