2009 (3) TMI 897

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..... he appellants are required to pre-deposit the service tax liability of Rs. 69,28,94,102/- along with interest Section 75 of the Finance Act, 1994 and penalty @ Rs. 200/- for every day during which the default continued or 2% of such tax per month whichever is higher under Section 76 of the Finance Act. 2. We have heard both the sides in the matter. 3. The learned Advocate informed the Bench th .....

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..... e. Moreover, the learned Advocate pointed out that the period involved in this case is prior to 1-6-2007 and for the activities falling under works contract prior to the period, no service tax is leviable. Apart from that, the Board has recently issued a Circular to the effect that the appellant is not liable to pay service tax under the category of Construction of Residential Complex . Prima f .....

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