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TMI Blog2013 (12) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in providing service under the category of Commercial or Industrial Construction Service and were paying duty under taxable entry under section 65 (105) (zzq) of the Finance Act, 1994. With effect from 1.6.2007, section 65 (105) (zzzza) was introduced for works contract service which covers activities already defined under Commercial or Industrial Construction Service but under this entry ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he is not contesting on the merits of the issue in view of Hon Apex Court's decision in the case of Nagarjuna Constn. Co. Ltd. Vs GOI 2012 (28) STR 561 (SC). He pleads that the demand is barred by limitation because show cause notice was issued on 27.10.2009 invoking extended period of limitation but they were actually filing ST-3 returns for payment under the new scheme. 4. Opposing the prayer, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Considered arguments on both sides. The issue is contentious and it will be decided during the course of decision of appeal. At the present stage, we direct the applicant to make a pre-deposit of Rs.50,000/- (Rupees Fifty thousand only) within 4 weeks for admission of appeal and report compliance on 5.7.2013. Subject to this predeposit, there shall be waiver of pre-deposit of balance dues arising ..... X X X X Extracts X X X X X X X X Extracts X X X X
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