9911796707
TMI Blog2011 (10) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... th sides on the application for waiver of pre-deposit. 2. The relevant facts in brief are that the applicants are engaged in activities relating to construction of assembly shop, press shop, office buildings, utility building, canteen building, guest houses etc. The department has treated the said activities as falling under "Construction Services" for the period from 10.09.2004 to 16.06.2006 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es transfer of property in goods and provision of services and which is taxable only with effect from 01.06.2007. [They discharged service tax under Works Contract services with effect from 01.06.2007 but availed the concessional rate available under the Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007.] He further submits that they are not liable to pay any service tax p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he department has conceded for the period from 01.04.2008, they are liable to pay service tax under the compounding scheme and mere failure to take registration cannot result in denial of benefit for the earlier period. 6. We have carefully considered the submissions from both sides and perused the records. At the outset, we note that the judgment of the Hon'ble High Court of Madras in the writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact that a sum of Rs.82 lakhs stands deposited by the applicants and appropriated by the impugned order. 7. In view of the above, taking the entire facts and circumstances into account, we direct the applicants to deposit a further sum of Rs.1 crore (Rupees One Crore only) within 8 weeks from today and on such deposit, we waive pre-deposit of balance amount of dues as per the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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