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TMI Blog2009 (6) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that almost 50% of the contracts are in respect of Industrial construction. issue regarding taxability of the service is not contested by the applicant before the adjudicating authority. applicants registered with the Revenue authorities as service provider, however, had not filed any returns hence revenue was not aware whether applicant provided any taxable service or not. - application for w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of Rs. 37,72,490/-. The demand is confirmed on the ground that applicant is undertaking industrial construction service which is liable for service tax. 4. The contention of applicant is that the applicant is not undertaking industrial construction service. Some of the contracts are for supply of labours, cleaning etc. The contention is that almost 50% of the contracts are not for any con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicant cannot contest the demand on merit. 8. In respect of time-bar, the contention of Revenue is that applicants were registered with the Revenue authorities as provider of taxable service. However, applicant had not filed any return. Therefore, in absence of return, revenue was not aware whether applicant has provided any taxable service or not. Therefore, the demand is rightly made after in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icant provided any taxable service or not. In these circumstances, we find that applicants had not made out prima facie a case for waiver of pre-deposit of Service Tax. However, keeping in view the financial hardship, the applicant is directed to deposit an amount of Rs. 30.00 Lakhs (Rupees Thirty Lakhs) in addition to the amount already deposited within eight weeks. On deposit of the above amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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