2010 (9) TMI 490

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.... Ms. Sudha Koka, SDR for the Respondent. [Order per : P.G. Chacko, Member (J)] . - In this application, the appellant seeks waiver of pre-deposit and stay of recovery in respect of service tax amounting to over Rs. 3.25 crores for the period 16-7-2001 to 31-3-2005, interest thereon and penalties. After examining the records and hearing both sides, we note that the demand of tax is under the....

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....t. The case of the assessee which has been put forward by the learned Counsel today is as follows : All the projects involve execution of indivisible works contracts and there can be no levy of service tax under any other head. There can be no levy of service tax on any amount not collected by the appellant from the service recipient. Therefore the demand of service tax on a major part of the K....

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...., appears to be an indivisible works contract inasmuch as each project consisted not only of rendering of scientific/technical assistance but also of implementation of a whole project. Apparently, the State Government wanted the appellant to function as a "technical implementing and supervising agency" to implement the projects for enhancing agricultural productivity of farmers in the state. Thoug....