2012 (11) TMI 491

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e engaged in construction of petroleum outlets for M/s Indian Oil Corporation Ltd. and on the ground that the appellant has not paid the Service Tax under the category of Commercial or Industrial Construction during the year September 2004 to October 2005, proceedings were initiated which culminated into demand of Service Tax of Rs.2,31,317/- with interest and penalty under Sections 77 and 78 of F .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... xure of the Show Cause Notice, wherein the allowance has been given and the amount has been deducted in respect of the bills raised prior to 10.09.2004. He also submits that the claim that the service falls under the Works Contract, was not made before both the lower authorities and on verification, it was found that even before Tribunal, in the appeal memorandum, there was such claim made. 4. I .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... osition that he cannot pay this amount. I am sure that nobody can make a claim that the investment in equity shares should be kept intact while the Service Tax liability should be deferred by exercising the discretion of the Tribunal. 5. In view of the above, the appellant has failed to make out a prima facie case in his favour on merit or on the ground of financial difficulty. 6. Accordingly, t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X