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TMI Blog2014 (2) TMI 1128X X X X Extracts X X X X X X X X Extracts X X X X ..... ion filed by M/s Tyagi Associates seeking waiver of pre-deposit and stay recovery of the tax, interest and penalties adjudged against them. 2. In this case, a Show Cause Notice was issued to the applicant demanding service tax on site formation and clearance excavation and earth moving and demolition service amounting to Rs.8,57,385/-. Show Cause Notice was confirmed by the Joint Commissioner who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... work for first and second work orders were done before 16th June 2005 and third work order was for adjustment. He submits that all the bills in respect of the services were issued by them before 16th June 2005. Therefore they cannot be charged to tax under the new service which came on 16th June 2005. Therefore they have a strong case for waiver of pre-deposit. 4. Ld. D.R. appearing for the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived by the applicant towards services rendered after 16th June 2005. Prima facie this amount is a taxable as the work order itself is after 16th June 2005. Therefore the applicant does not have a case for complete waiver of pre-deposit and accordingly we direct the applicant to deposit Rs.3.00 lakhs (Rupees Three lakhs) within six weeks from today and report compliance on. On due compliance, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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