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TMI Blog2013 (9) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is filed for waiver of pre-deposit of Service Tax of Rs.3,40,56,906/-, interest thereof and various penalties under Sections 76, 77 & 78 of Finance Act, 1994. 2. The above said amounts have been confirmed by the adjudicating authority as Service Tax liability under the category of Commercial & Industrial Construction services. 3. Ld. Chartered Accountant appearing on behalf of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IOL-2139-CESTAT-BANG will also apply. As regards construction of housing colony for Police personnel and others, it is his submission that the judgment of the Tribunal in the case of Khurana Engineering Ltd 2011-TIOL-1712-CESTAT-AHM will apply. As regards the Service Tax liability on the control rooms constructed for GETCL, It is his submission that they have deposited the entire amount but are co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mission that there were shops and commercial establishments created by the appellant in these two facilities. It is his submission the appellant has not made out a prima facie case and hence should be directed to deposit some amount for hearing and disposing the appeal. 6. We have considered the submissions made by both sides and perused the records. 7. As regards the Service Tax demand on the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue needs to be gone in detail vis-a-vis definition of these services. In our view, this can be done only at the time of final disposal of appeal. 8. Keeping in mind that the appellant has already deposited an amount of Rs.20.27 lakhs during the pendency of the proceedings before the lower authorities, we direct the appellant to deposit further an amount of Rs.10 lakhs (Rupees Ten lakhs only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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