9911796707
TMI Blog2012 (12) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... vice Tax with retrospective amendment made by section 97 and 98 of the Finance Act, 2012. In respect of the demand of commercial construction, the construction is of administrative block of Municipal Corporation of Chandrapur and out of which certain area is used for commercial purpose and in respect of other demands such as Survey and Map Making services, site formation and clearance, excav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ajor portion of the demand i.e approximately Rs.73 lakhs is in respect of Repair and Maintenance of Government buildings and public roads. The contention is that now retrospective amendment has been made by section 97 and 98 of the Finance Act, 2012 for exemption from payment of Service Tax on maintenance and repair of roads and on management, maintenance or repair service in relation to non-comme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an amount of Rs.1,50,792/- as Service Tax under Commercial and Industrial Construction Service along with interest of more than Rs.36,000/-. 5. The Revenue submitted that as the applicant had undertaken different services such as Management, Maintenance or Repairs for goods, equipments or properties services, Commercial Industrial construction service, Construction of Residential Complex servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excavation and earth moving and demolition services, we find that the applicant had not made out case for complete waiver of pre-deposit. Taking into account the facts and circumstances of the case, the applicant is directed to deposit Rs.10 lakhs apart from the amount already paid within a period of six weeks. On deposit of the above mentioned amount, pre-deposit of the remaining amount of Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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