2015 (10) TMI 698

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Tribunal is a reasoned order and cogent reasons have been indicated for directing a pre-deposit of the service tax together with proportionate interest. The appeal does not give rise to any substantial question of law. - Decided against assessee. - Central Excise Appeal No. - 257 of 2014 - - - Dated:- 4-12-2014 - Dr. Dhananjaya Yeshwant Chandrachud, Chief Justice and Pradeep Kumar Singh Baghel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... interest within four weeks. The relevant observations of the Tribunal are contained in paragraphs 4 5 of the judgment which read as follows: 4. We have considered the contentions of the appellants. Prima facie it is incorrect to say that services rendered by them prior to 01.06.2007 will not be liable to service tax merely because they could be classified under works contract service with .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... it is seen that the appellant have not been able to make out a prima facie case to justify waiver of pre-deposit of service tax demanded and interest leviable thereon. Accordingly we order pre-deposit the service tax along with proportionate interest within four weeks. Compliance is to be reported by 16.09.2014. Subject to such compliance, we waive the pre-deposit of further interest and penalties .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X