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TMI Blog2015 (10) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... t we need not insist for pre-deposit in respect of this service - appellant has not made out a prima facie case in respect of Service Tax demand of about ₹ 25 lakhs. Taking note of the fact that the appellant has deposited an amount of ₹ 10 lakhs as per the directions of the learned Commissioner (Appeals) for hearing the appeal, we consider that appellant should be directed to deposit another ₹ 10 lakhs within six weeks - Decided against assessee. - ST/25788/2013 - Stay Order No. 20340/2015 - Dated:- 2-2-2015 - G. Raghuram, President and Shri B.S.V. Murthy, Member (T) Shri Lalit Mohan Chandana, Advocate, for the Appellant. Shri S. Teli, Deputy Commissioner (AR), for the Respondent. ORDER During the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of new buildings, the Service Tax is attracted under the category of works contract service. He submits that the work undertaken for A.P. Genco was also the same type of work and therefore it may not be liable to tax at all. 3. The construction of cycle stand, canteen building, project office building, stores shed, basement for sub-station, site office, etc., for SCCL in our opinion, have to be considered as constructed for industrial purposes. According to the definition of works contract service, such construction activities undertaken for industrial purposes are liable to Service Tax and therefore, we do not consider that appellant has made out a prima facie case in respect of these services for which the demand approximately come ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of only new buildings. Moreover, it was also submitted that they replaced only doors and the door cost has also been included. It is an arguable issue and the show cause notice was issued on 20-4-2011 and therefore, substantial portion of the demand would be beyond the normal period of limitation and therefore, at this stage, we consider that we need not insist for pre-deposit in respect of this service. 5. The above discussion would show that appellant has not made out a prima facie case in respect of Service Tax demand of about ₹ 25 lakhs. Taking note of the fact that the appellant has deposited an amount of ₹ 10 lakhs as per the directions of the learned Commissioner (Appeals) for hearing the appeal, we consider that app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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