2009 (1) TMI 750

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..... rder, the appellants are required to pre-deposit the following amounts : (a) Service tax of Rs. 73,20,545/- and education cess 146411/- (b) Penalty of Rs. 2,00,000/- under Section 78 2. We heard both sides. 3. Revenue proceeded against the appellants on the ground that they had undertaken the activity of Commercial and Industrial Construction Services. It was explained to the Bench that th .....

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..... non-commercial in nature........ . 5. It was urged that in the present case only 10% to 20% of the patients would be treated freely. The hospital is not at all a charitable organization. In respect of the other 80% patients, the appellants would be reaping profit and in that sense, according to the Revenue, the activity would definitely fall under the Commercial Construction in terms of the Boar .....

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..... s to come to a definite conclusion. We also cannot say that the appellants prima facie have a strong case on merits. However, the learned Advocate informed that the appellants had already deposited a sum of Rs. 58.65 lakhs in the matter. This amounts to 75% of the amount demanded. The amount already deposited is treated as pre-deposit. In these circumstances, we order waiver of the balance of the .....

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