2016 (2) TMI 808

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..... ssee to deposit ₹ 17.5 lakhs (along with proportionate interest) which was about 65% of the highest possible service tax demand. - taxabiltiy of works contract including civil work primarily for the Airports Authority of India (AAI). - Held that:- the Court modifies the impugned order of the CESTAT and directs that subject to the Appellant depositing a sum of ₹ 5 lakhs before the CEST .....

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..... a precondition to considering its appeal under Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. 5. The Appellant Assessee is a contractor engaged in undertaking civil work primarily for the Airports Authority of India ( AAI ). A list of contracts executed by the Assessee is set out in para 5 of the memorandum of appeal. It is contended that works undert .....

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..... ch included the cost of the materials supplied. According to the Assessee the service component was between 25% and 44% of the turnover during the period in question. It is stated that in real terms the highest service tax demand worked out ₹ 26.8 lakhs whereas the CESTAT had asked the Assessee to deposit ₹ 17.5 lakhs (along with proportionate interest) which was about 65% of the highe .....

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