9911796707
TMI Blog2014 (1) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... on 21-4-2009 demanding service tax for the period from January 2005 to March 2008. The appellant seems to have brought on record sufficient materials in support of their plea that they did not have intention to evade payment of service tax during the said period. It is their case that they were executing ‘works contract’ during the said period and hence not liable to pay service tax under the hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al or Industrial Construction Services . It is on a taxable value of the work undertaken by the appellant in relation to construction of petrol/diesel bunks for oil companies. The case of the appellant is that they were only executing works contract for the oil companies and hence not liable to pay service tax under any other head for the period of dispute. The learned Counsel for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt also should be directed to make pre-deposit of a reasonable amount. In this connection, a copy of the stay order passed by this Bench on 15-12-2011 in Service Tax Appeal No. 2105/2010 of M/s. Lalitha Constructions has been brought on record. 3. After considering the submissions, we are of the view that waiver of pre-deposit and stay of recovery can be granted in this case, considering the ple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merits of the assessee s arguments. In that case, we only considered their plea of limitation and, on that basis, a small part of the service tax demanded was directed to be pre-deposited. In the above scenario, we grant waiver of pre-deposit and stay of recovery in respect of the amounts adjudged against the appellant. (Pronounced and dictated in the open Court) - - TaxTMI - TMITax - Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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