9911796707
TMI Blog2013 (9) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... pearing on behalf of the appellant submits that the demand is bifurcated as under :- S. No. Name of work Period Amount demanded (Rs.) 1. Works contract (construction of hotels) 2005-06 to 2007-08 34,91,178/- 2. Construction of residential complex 2005-06 to 2009-10 42,01,090/- 3. Works contract (Residential complex) 2007-08 to 2009.-10 1,32,29,790/- 4. Maintenance and repair service 2005-06 to 2009-10 91,76,607/- (Apportioned) 5. Renting of immovable property service 2007-08 to 2009-10 2,68,833/- (Apportioned) 6. Engineering Consultancy service 2009-10 20,685/- (Apportioned) It is the submission that as regards "Works Contract (construction of hotels), during the period, they had considered the said execution of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erential service tax. As regards the other three services mentioned herein above (Sl. Nos. 4 to 6), he submits that they have deposited the amounts and not contesting the issue on merits but contesting only imposition of penalty. 3. Learned Commissioner (AR), on the other hand, reiterates the findings of the adjudicating authority and submits that the appellant has not given, any evidence regarding 'construction of residential complex' and they were paying VAT. It is the submission that as regards the differential service tax confirmed by the adjudicating authority on 'works contract (residential complex)', the appellant should have informed the department regarding the discharge of service tax under the provisions of Rule 2A of the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee. As regards the service tax liability on 'maintenance and repair service', we find that substantial amount stands deposited though the appellants are disputing the services under 'maintenance and repair service'. As substantial amount stands deposited, we find that the said deposit is enough to hear and dispose the appeal as regards issues like 'Maintenance and Repair Service'; 'Renting of Immovable Property Service' and 'Engineering Consultancy Service' while in respect of works contract, they have made out prima facie case for-waiver of pre-deposit. Accordingly, the application for waiver of pre-deposit of the amounts involved is allowed as indicated herein above and recovery thereof stayed till disposal of the appeal. Stay ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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