2011 (9) TMI 833

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.... read with Section 65(105)(zzq) of the said Act for the period from 10/9/2004 to 31/3/2009. During the said period, the appellant was engaged in construction of commercial/ industrial building complexes for their clients under specific agreements. They did not pay service tax under the above head on the amounts realized from their clients during the above period, though, from 01/06/2007, they paid service tax under the head 'Works Contract' @ 2% for a part of the relevant period and @ 4% for the rest of such period. Hence the impugned demand of service tax etc. 2. Ld. Chartered Accountant for the appellant has vehemently argued that the activity undertaken by the appellant is not classifiable under 'Commercial & Industrial Construction S....

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....t. It is, therefore, urged that the appellant be directed to pre-deposit the adjudged amounts. 4. In his rejoinder, ld. Chartered Accountant has pleaded financial hardships in support of the prayer of waiver of pre-deposit. It is submitted that the appellant is only a small partnership firm and has financial hardships due to recession in the "construction industry". Incidentally, we observe that we have found a plea to the same effect in the stay application. 5. After considering the submissions, we have not found prima-facie case for the appellant. It appears from the records that the activity undertaken by the appellant was 'Commercial and Industrial Construction' activity and the various aspects thereof are in consonance with the t....