2009 (6) TMI 169

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.... Kumar, SDR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Learned authorised Representative Shri Batra submits that the description of service "finishing" was brought to the statute book for taxation w.e.f. 16-6-05 making necessary amendment to the definition of Commercial or Industrial construction Service under Section 65(105)(zzq) of the Finance Act, 1994. The amendment result....

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....ates to the period 10-9-04 to 15-6-05 when "finishing" activity was not subject matter of tax. Accordingly, the tax demand of Rs. 44,39,122/- (Rupees Forty Four Lakh Thirty Nine Thousand One Hundred Twenty Two) shall get reduced to Rs. 40,00,720/- (Rupees Forty Lakh Seven hundred Twenty) towards service tax relating to the period 16-6-05 to 31-3-07 which is a period after "finishing" activity was ....

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....and of Rs. 44,39,122/- (Rupees Forty Four Lakh Thirty Nine Thousand One Hundred Twenty Two) towards service tax. If law is applied properly to the gross value received for the period from 16-6-05 to 31-3-07 since finishing services came into fold of law w.e.f. 16-6-2005, the appellant shall not be required to make any pre-deposit of the tax since they have already deposited Rs. 21,00,000/- (Rupees....

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....des and perused the records. 5.1 We do appreciate contentions of both sides. Looking to the definition of the law w.e.f. 16-6-05, we take into consideration that the demand of Rs. 4,38,402/- (Rupees Four Lakh Thirty Eight Thousand Four Hundred Two) may not survive at this stage. Therefore, we proceed to look into the rest of the service tax demand of Rs. 40,00,720/- (Rupees Forty Lath Seven Hun....