2016 (6) TMI 724

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..... t was correctly covered under Architect/Management or Business Consultants services. In November 2007, if not prior thereto, the Revenue was in the knowledge of the nature of the services rendered and therefore, the appellant does have an arguable case to contend that at least after November, 2007 it would have been in no position to indulge in suppression or willful statement. Therefor .....

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..... rvice tax demand (Rs.61,2,547/-) under Architect Service and (Rs.4,63,343/-) under Management or Business Consultants Services. 2. Ld. Advocate for the appellant contended that (i) the appellant did not provide any Architect Services or Management or Business Consultant services but merely provided construction or supervising of construction of building for Government institutions lik .....

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..... into with Guru Ghasidas University, Bilaspur mentioned at para 2.4 of the show cause notice the appellant provided services as under: a) Prepare detailed site plan, carry out survey , investigate and obtain necessary approvals; b) Prepare stage -I cost estimate, drawings for various types of building, working, drawings, specifications of all items of work, prepare quality and cost estimati .....

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..... ice Tax , Division I, New Delhi to Senior Audit Officer referred to earlier, it was stated that Guru Ghasidas University, Bilaspur informed that the appellant was paid for construction/supervision charges, Ld. A.R. had a point when he asserted that classification of service has to be determined in terms of the contract signed by the appellant under which the service was rendered and the .....

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..... ill make substantial part of the demand hit by bar of limitation. 5. In view of the foregoing analysis, we are of the view that a pre-deposit of ₹ 10 lakhs within 12 weeks would meet the requirement of Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 and we order accordingly. Compliance is to be reported by 15.9.2016. Subject to such compl .....

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