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TMI Blog2012 (3) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... o the construction of civil structure on behalf of MHADA - it is a construction of buildings under re-development scheme of the State Government for the welfare of the poor people for their rehabilitation - service does not come under ‘construction service' as defined under the Finance Act, 1994. MTDC - said structure has been constructed for development of that area for tourism purposes and tour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The applicant is seeking waiver of pre-deposit of demand of service tax of Rs.6,62,503/- confirmed against them along with interest and penalty. 2. The facts of the case are that the applicant, being an individual, is engaged in the activity of civil construction. During the period September 2004 to March, 2008, the applicant undertook the activity of construction of civil construction for BSN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, it is also contended that the services rendered to MHADA for construction of flats under redevelopment scheme wherein Central and State Government contributed for rehabilitation of the poor people, that activity does not come under commerce or industry. It is also contended that the applicant has constructed civil construction for promoting tourism for MTDC in remote areas which is also not in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. Heard the learned counsel and examined the issue. 5. With regard to the construction service rendered to MHADA, we are of the view that it is a construction of buildings under re-development scheme of the State Government wherein funds were shared by Central and State Government for the welfare of the poor people for their rehabilitation. Therefore, prima facie, this service does not come ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service rendered prior to 10.09.2004. Therefore, the demands comes out for the construction services rendered to BSNL and MTDC to the tune of Rs. 1,90,000/-. The applicant has pleaded financial hardship and produced balance sheet before us for the year ending 31.03.2011 wherein a cash balance of Rs.1,06,000/- has been shown. We, therefore, direct the applicant to make a pre-deposit of Rs.1,00,00 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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