2012 (8) TMI 654

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.... ORDER Ms. Archana Wadhwa, Judicial Member - The prayer in the application is to dispense with the condition of pre-deposit of service tax of Rs.15,55,898/- and penalty of identical amount imposed under Section 78 of the Finance Act, along with penalties imposed under other sections. 2. After hearing both the sides, we find that the said service tax stands confirmed against the appellan....

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....c. The said memorandum also reveals that the organisation is working of no-profit motive. 4. It is the appellant's contention that the definition of commercial and industrial construction is meant for construction of those buildings which are used for commercial purpose. By relying upon a board's Circular No. 80/10/2004-ST dated 17.9.2004, it stands pleaded before us that inasmuch as the said t....

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....d's circular relied upon by the applicant clarifies the issue: "13.2 The leviability of service tax would depend primarily upon whether the building or civil structure is 'used, or to be used' for commerce or industry. The information about this has to be gathered from the approved plan of the building or civil construction. Such constructions which are for the use of organisations or instituti....

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....tion activity would not be covered by the definition of commercial and industrial construction services. As such, at this prime stage, we are of the view that the appellant has been able to make out a good prima facie case in its favour on the above count. 8. A small part of the demand has been confirmed on the ground that by constructing houses for various other individuals, the appellants hav....