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TMI Blog2015 (9) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr M Rammohan Rao, DC (AR) ORDER Per: R Periasami: The applicant filed this application for waiver of predeposit and stay of recovery of adjudged dues in the impugned order. The brief facts of the case are that the adjudicating authority confirmed the demand of service tax of Rs. 4,36,02,993/- and also imposed equivalent penalty and also penalty of Rs. 50,000/- each under Section 77(1)(a) and 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elates to construction of educational institution. Balance Rs. 74 lakhs relates to construction of residential complex. He further submits that they have already paid service tax of Rs. 61,95,312/- although it was not appropriated in the order. He refers to para 25 to 27 of the order wherein the adjudicating authority has directed the Range Superintendent to verify the demand particulars and to ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He further submits that there is no exemption for construction of educational institutions under the Finance Act. He submits that the said Board's circular was subsequently rescinded in 2007. He further submits that Hon'ble Madras High Court order relied on by advocate is an interim order in so far as it relates to WCS. 4.Heard both sides. On perusal of the records, appellants are registe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om today. The payment of Rs. 61,95,312/- already made by appellant shall be taken into account as predeposit amount subject to verification by the department. Upon due compliance to the above direction, there shall be waiver of predeposit and stay of recovery of balance demand in question during pendency of appeal. Compliance to be reported on 14.7.2015 . (Dictated and pronounced in open court) X X X X Extracts X X X X X X X X Extracts X X X X
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