2014 (6) TMI 309 - AT - Service Tax

Appellate Tribunal Waives Pre-Deposit for Appeal; Focus on Building's Purpose

The appellate tribunal waived pre-deposit during the appeal due to the time-barred adjudication and lack of specific allegations under Section 73 of the ... Demand of service tax - Commercial and industrial construction service - Assessee contends that owner of the building carried out charitable activity for which the construction activity carried out by the appellant shall not be liable to service tax - Held that:- following the Board's Circular No. B2/8/2004-TRU, dated 10-9-2004 and also considering the time-bar issue pleaded, there shall be waiver of pre-deposit during pendency of the appeal - Stay granted. The appellate tribunal waived pre-deposit during the appeal as the adjudication was time-barred and there was no allegation of a specific proviso to Section 73 of the Finance Act, 1994. The appellant argued that the building was used for educational purposes and not commercial or industrial construction services. The respondent contended that the building was used for commercial purposes. The tribunal decided to defer the detailed inquiry into the building's use and granted the waiver based on the appellant's argument and the time-bar issue.