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Issues: (i) Whether the 12-day delay in filing the appeal should be condoned; (ii) Whether waiver of pre-deposit and stay of recovery should be granted in respect of the service tax demand on road construction.
Issue (i): Whether the 12-day delay in filing the appeal should be condoned.
Analysis: The delay was explained and the explanation was accepted as satisfactory after hearing both sides.
Conclusion: The delay was condoned and the COD application was allowed.
Issue (ii): Whether waiver of pre-deposit and stay of recovery should be granted in respect of the service tax demand on road construction.
Analysis: The demand arose from construction of roads and allied works under the category of commercial or industrial construction service. The Board's circular on the subject was considered, but the work order indicated that the appellant had undertaken road construction for the service recipient. On that basis, the construction appeared to fall within the exclusion for roads, and the major part of the demand was found not sustainable at the prima facie stage.
Conclusion: Waiver of pre-deposit was granted and recovery of the adjudged dues was stayed.
Final Conclusion: The delay in filing the appeal was excused, and the appellant was protected from pre-deposit and recovery at the interim stage on a prima facie view that the impugned road-construction demand was not sustainable.
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