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of <h1>Appeal restored after COD Clearance. Applicants seek waiver of Service Tax & penalties. Tribunal directs deposit.</h1> <h3>HINDUSTAN STEEL WORKS CONSTRUCTION LTD. Versus CCE, CUS. & ST., BBSR-I</h3> The Appeal was restored after the necessary COD Clearance was provided. The Applicants sought waiver of pre-deposit of Service Tax and penalties, arguing ... - Appeal restored to its original number after production of COD clearance. Applicants sought waiver of pre-deposit of Service Tax of Rs. 86,73,683/- and penalties; demand premised on liability under Section 65(25B), Finance Act, 1994 for 'industrial construction service.' Applicants contended the contract for construction of a chimney constituted works contract service (works contract service taxable w.e.f. 1-6-2007), that the demand for the period 10-9-2004 to 31-7-2006 was time-barred (SCN dated 12-9-2006), and there was no suppression; they also pleaded financial hardship. Revenue maintained liability from 10-9-2004, relying on the definition that industrial construction service includes 'construction of new building or a civil structure or part thereof,' asserting a chimney falls within that scope. Tribunal held the chimney constructed during 10-9-2004 to 31-7-2006 prima facie falls under industrial construction service and denied total waiver, but, in view of financial hardship, directed deposit of Rs. 20,00,000/- within eight weeks; on deposit, the remaining pre-deposit was waived (compliance to be ascertained 29-6-2009).
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