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of <h1>Tribunal adjusts stay order on service tax liability for construction, appellant exempt from additional deposit</h1> The Tribunal modified the stay order regarding service tax liability for construction activities, allowing the appellant to proceed without the need for ... - Issues: Modification of stay order regarding service tax liability for construction activities.The judgment involves an application for the modification of a stay order directing the deposit of Rs. 25 Lakhs in relation to service tax liability for construction activities. The appellant had already deposited Rs. 6 Lakhs and argued that the issue of service tax liability had been decided in a previous Tribunal decision involving Indian Hume Pipes. The appellant referred to a Tribunal decision in the case of Larsen & Toubro Limited, where modification was allowed based on the Chennai Bench decision regarding Indian Hume Pipes. The Revenue agreed that the decision in Larsen & Toubro's case was relevant for the modification application. However, the Revenue contended that the activities in the Chennai Bench decision were different from the current case, as they involved erection, commissioning, and installation services, while the current case pertained to commercial and industrial construction services. Despite this difference, the Revenue acknowledged the applicability of the Larsen & Toubro decision for the purpose of the stay order modification.The Tribunal modified the stay order, considering the Rs. 6 Lakhs already deposited by the appellant and dispensed with the requirement for the pre-deposit of the balance amount. The modification application was allowed based on the arguments presented by the appellant and the agreement of the Revenue regarding the relevance of the Larsen & Toubro decision for the stay order modification. The Tribunal's decision was based on the specific circumstances of the case and the applicability of previous decisions in similar matters, ultimately leading to the allowance of the modification application in the terms discussed during the proceedings.
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