2011 (3) TMI 160

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....rashant Shukla, Advocates   Present for the Respondent : Shri K.K. Jaiswal, D.R.   Per D.N. PANDA:   Both the appeal and stay application were taken together with the consent of both sides.   2. The adjudication involves two periods. First period relates to 10.9.2004 to March, 2007 giving rise to service tax demand of Rs. 76,74,225/- for the period 10.9.04 to 16.6.0....

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....appearing on behalf of the appellants was that execution of works contract having become taxable w.e.f. 1.6.2007 the appellants were not liable to tax for the nature of service provided during aforesaid period and service tax was wrongly determined under the category of Commercial and Industrial Construction services. The authority failed to examine detailed evidence filed by appellant before him.....

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....ot considered and C.A s certificate was ignored for which the appellant has been prejudiced. On all these counts, he argued that there should be waiver of pre-deposit during pendency of the appeal. Learned Counsel also stated that the interim order may be passed taking into account the evidences filed by the appellants through paper book in Tribunal.   4. Ld. D.R. supports order of the lea....

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....in the meantime there is quite significant development made in respect of subject of service tax relating to works contract and other taxable entries.   7. When the grievance as aforesaid came out before us and due to lack of appropriate examination of the contract, it would be proper to dispense with pre-deposit and without keeping the matter pending in Tribunal it should be remitted to g....