9911796707
TMI Blog2013 (12) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (AR), for the Respondent. ORDER The applicants are seeking waiver of pre-deposit of Service Tax demand of Rs. 1,35,03,934/- along with interest and various penalties under Sections 77 and 78 of the Finance Act, 1994. The period involved is 16-6-2005 to 31-3-2006 and the show-cause notice was issued on 28-9-2005. 2. The show-cause notice was issued to the applicants on an information ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le for Service Tax under the category of 'maintenance or management of immovable property'. The term 'maintenance' means keep or preserve the property in its existing condition and prevent it from falling into decay' and 'management' means 'handling the administration of the immovable property'. The applicants' services are mainly in nature of 'repairs, alteration, construction, improvements and r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; Federal Bank Ltd. v. CCE - 2009 (15) S.T.R. 279 (Tri.-Bang.) (c) CCE v. ANS Constructions Ltd. - 2010 (17) S.T.R. 549 (Tri.-Del.) 3.1 It is also contended that the applicants' services most appropriately are covered under the category of "works contracts services" which were brought into service tax only w.e.f. 1-6-2007. Hence, the applicants are not liable to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants are entered into an agreement of 'maintenance or management of road/immovable property, therefore, the applicants have failed to make a prima facie case for complete waiver of pre-deposit. Accordingly, we direct the applicants to make a pre-deposit of Rs. 15 lakhs at this stage within four weeks and report compliance on 9-2-2012. On such compliance, the balance amount of Service Tax, interest ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
