9911796707
TMI Blog2013 (11) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... ant is engaged in carrying out laying/repair of roads and construction activities of new roads. There is a demand of tax of Rs.1,36,07,763/- for the period 2005-06 to 2008-09 on Management, Maintenance and Repair Service and Commercial or Industrial Construction Service. 2. The learned Advocate on behalf of the applicant drew the attention of the Bench the Annexure to show-cause notice to show th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that the applicant laid down private roads which are not covered within the definition. He submits that the Tribunal in the case of Larsen & Toubro Ltd. Vs. CCE -2010 (20) STR 113 directed predeposit partly. He further submits that Section 97 of Finance Bill, 2012 would be construed in the light of the findings of Larsen & Toubro (supra). 4. After hearing both sides and on perusal of the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in force at all material times. (3) Notwithstanding anything contained in this Chapter, an application for the claim of refund of service tax shall be made within a period of six months from the date on which the Finance Bill, 2012 receives the assent of the President. So the demand on this issue, prima facie, is not sustainable. 5. As regards the demand on construction of new roads, the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a separate activity as per the contract, then the service tax would be leviable on the gross amount charged for construction including the value of construction of road. As such it becomes clear that the value of construction of road is to be included in the value of the service only when there is no segregation between the construction of commercial complex and construction of the road. If the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The case law relied upon by the learned AR is only a stay order. We find, prima facie, that the issue has already been decided by the Tribunal in favour of the applicant. 7. In view of that, the applicant has made out a prima facie case for waiver of predeposit of tax along with interest and penalty. Accordingly, waiver of predeposit of tax along with interest and penalty is granted and recover ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
