9911796707
TMI Blog2014 (12) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... have a prima facie case for complete waiver in view of the fact that the matter has been referred to 5 Member Bench; the appellants have paid more tax than what is due and there appears to be a prima facie case for classification of the service under works contract service. In view of the above, the requirement of predeposit is waived and stay against recovery is granted during the pendency of appeal. - Stay granted. - ST/2495/2012-DB - MISC ORDER No.21265 / 2014 - Dated:- 23-5-2014 - SHRI B.S.V.MURTHY AND SHRI S.K. MOHANTY, JJ. For the Appellant : Shri G. Shivadass, Advocate For the Respondent : Shri Ganesh Haavanur, Addl. Commissioner(AR) ORDER Per : B.S.V.MURTHY Service tax of ₹ 8,85,33,582/- with intere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceipt of the consideration and change of classification for the purpose of payment of service tax on or after 01.06.2007 is not permissible in law; d. The benefit of the Notification Nos. 15/2004 dated 10. 09.2004 as amended and 01/2006 dated 01.03.2006 is not available as it excludes the benefit of the notification where the taxable services provided are only completion and finishing services in relation to building or civil structure as referred to in Section 65(25b)(c); e. The appellants have suppressed the information from the department and therefore, invocation of the extended period of limitation under Section 73(1) is maintainable; and f. The appellants have failed to discharge the appropriate service tax liability with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of L T Ltd., the learned counsel submitted that the appellants have a strong case for waiver of predeposit completely in view of the fact that the entire demand is beyond the normal period. For the period after 01/06/2007 also, even if it is held that the service provided by the appellants amounts to completion and finishing service, the activity falls under the taxable service of works contract which provides for exclusion of value of materials and even during the subsequent period, the tax paid by the appellants would be more than what is due if it is classified under works contract service. We find ourselves convinced by the arguments discussed above and find that the appellants have a prima facie case for complete waiver in view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
