2014 (3) TMI 34

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..... cision of assessee's own previous case - Conditional stay granted. - Appeal No. 2311/2010 - - - Dated:- 4-2-2013 - Mr. P.G. Chacko and Mr. B.S.V. Murthy, JJ. For the Appellant: Mr K.S. Naveen Kumar and Mr. N. Anand, advocates For the Respondent: Mr R.K. Singla, Commissioner (AR) ORDER Per: P.G. Chacko; This application filed by the appellant seeks waiver and stay in respect o .....

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..... in, or in relation to, the construction of buildings by contractors and that the buildings so constructed were the subject-matter of the appellants output service viz. Renting of Immovable Property. Ex facie, the inputs and input services were used in, or in relation to, the rendering of Industrial or Commercial Construction Service by the building contractors and the latter would be an input se .....

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..... on this basis, suggests that a direction be issued to the appellant to pre-deposit in the same proportion. After hearing the learned Commissioner (AR), we find that he is not averse to such a direction for pre-deposit. Accordingly we direct the appellant to pre-deposit an amount of Rs. 3 crores (Rupees Three crores only) within 8 weeks (this much time specially requested by the learned counsel con .....

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