2014 (4) TMI 222

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..... filed for the waiver of an amount of Rs. 29,94,410/- confirmed as service tax liability, interest thereof and also the penalties imposed. The said service tax liability has been confirmed on the ground that appellant had not discharged the service tax liability during the period September 2004 to January 2009, under the head 'Commercial or Industrial Construction Services'. 2. Learned adv .....

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..... arned departmental representative on the other hand would submit that there being acceptance of providing of services, the service tax liability arises. 4. On careful consideration of the submissions made by both sides and perusal of the records, we do find that the kind of services rendered by the appellant prima-facie, covered under the category of 'Commercial or Industrial Construction Ser .....

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..... s. In our view the issue is contestable and arguable hence, require some time for coming to a conclusion. Keeping in mind the financial hardship as stated by the learned counsel, we find that the appellant should be put to condition of pre-deposit of an amount of Rs. 2,00,000/- (Rupees two lakhs only) within a period of eight weeks from today and report compliance on 28.04.2014 before Deputy Regis .....

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