9911796707
TMI Blog2011 (9) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... acko: In this application, the appellant seeks waiver of pre-deposit and stay of recovery in respect of Rs.71,02,992/- being the sum of service tax and education cess and also in respect of equal amount of penalty demanded by the adjudicating authority. The impugned demand is under the head Commercial and Industrial Construction Service' falling under Section 65(25)(b) of the Finance Act, 1994 read with Section 65(105)(zzq) of the said Act for the period from 10/9/2004 to 31/3/2009. During the said period, the appellant was engaged in construction of commercial/ industrial building complexes for their clients under specific agreements. They did not pay service tax under the above head on the amounts realized from their clients during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and submits that, even on the terms of this agreement, the activity undertaken by the appellant for the benefit of the hospital should be held to be conforming to the terms of the definition of 'Commercial and Industrial Construction Services'. Ld. Jt.CDR points out that, in respect of the construction works executed by the appellant for the benefit of other clients, there was no written contract. It is, therefore, urged that the appellant be directed to pre-deposit the adjudged amounts. 4. In his rejoinder, ld. Chartered Accountant has pleaded financial hardships in support of the prayer of waiver of pre-deposit. It is submitted that the appellant is only a small partnership firm and has financial hardships due to recession in the "cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot given to the appellant by the adjudicating authority on the ground that the cost of free supply materials was not included in the taxable value. That the cost of free supply materials was not included in the taxable value is not in dispute. If the cost of such materials is included in the gross taxable value, prima-facie, the appellant can claim the benefit of the above Notification. According to the ld. Chartered Accountant, if this benefit is given, the appellant will be liable to pay service tax of approximately Rs.35 lakhs only for the period of dispute. There is no evidence in support of the plea of financial hardships raised by the appellant. In an overall view of the matter, therefore, they have to deposit, for the purpose of Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
