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TMI Blog2011 (2) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... tended that the works contract services have come into effect from 1.6.2007. - We are not convinced with this argument as the applicants are registered under the construction services and paying service tax prior to 1.6.2007. - 50% of demand to be deposited. - ST/986/2009 - ST/94/2011 - Dated:- 23-2-2011 - Ashok Jindal, Mathew John, JJ. Appellants Rep by: Shri G L Rawal, Shri Rajesh Rawal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the concerned Commissioner had no jurisdiction to demand of Rs.62,92,468/-. c) On balance amount, the applicants have admitted their liability of duty of Rs.5,63,462/-. Out of this, Rs.4,28,459/- has already been paid by them during adjudication. 2. We have heard the arguments advanced by both the sides. On the issue whether construction of residential flats of NTPC are covered under resi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NTPC, the same treatment may be given to this construction also. Hence out of total demand of Rs.60,92,468/-, the total demand after abatement is worked out to one third of this amount and comes to around Rs.20.31 lakhs. Without going on the merits of this issue, we direct the applicants to pre-deposit 50% of Rs.20.31 lakhs within eight weeks. 4. Now coming to the last issue, the applicants have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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