9911796707
TMI Blog2015 (11) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... ce came into existence w.e.f. 01.06.2007. Further, we notice that benefit of composition scheme for works contract service has not been extended although the rendition of service involved supply of goods and so prima-facie the appellant was entitled to the said benefits which by itself would bring down the demand to less than 33% of the amount confirmed. The appellant has also raised the issue of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R K Singh Stay applications alongwith appeals have been filed against order-in-original dated 18.06.2013 in terms of which service tax demand of ₹ 73,43,863/- for the period 01.04.2006 to 31.03.2011 under Maintenance or repair service/ Works Contract Services/ Commercial or Industrial Constriction Service (CICS) was confirmed alongwith interest and penalties. 2. The appellant has con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... position scheme which would bring down the impugned demand to about one third. (v) It has already deposited ₹ 4,17,069/-. (vi) Service tax amounting to ₹ 5,62,226/- pertains to pure sale of goods and therefore is not sustainable. 3. On the other hand, ld. DR contended that: (i) The claims made by the appellant are without any basis inasmuch as copies of various works ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmerce. 4. We have considered the contentions of both sides. Prima-facie, we are of the view that as the services were rendered under works contracts, they were not liable to service tax upto 31.05.2006 as works contract service came into existence w.e.f. 01.06.2007. Further, we notice that benefit of composition scheme for works contract service has not been extended although the rendition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requirement of Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Accordingly, we direct the appellant to make pre-deposit of ₹ 17.5 lakhs plus proportionate interest within a period of eight weeks and report compliance by 16.11.2015. Subject to such compliance recovery of the balance adjudicated liability is stayed during pendency of the appeal. In c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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