2013 (9) TMI 950

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....R Per: M.V. Ravindran: This application is filed for waiver of pre-deposit of Service Tax of Rs.3,40,56,906/-, interest thereof and various penalties under Sections 76, 77 & 78 of Finance Act, 1994. 2. The above said amounts have been confirmed by the adjudicating authority as Service Tax liability under the category of Commercial & Industrial Construction services. 3. Ld. Chartered Ac....

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....ission that the Stay Order passed by the Tribunal in the case of Lanco Infratech Ltd 2009-TIOL-2139-CESTAT-BANG will also apply. As regards construction of housing colony for Police personnel and others, it is his submission that the judgment of the Tribunal in the case of Khurana Engineering Ltd 2011-TIOL-1712-CESTAT-AHM will apply. As regards the Service Tax liability on the control rooms constr....

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....el etc. As regards the Service Tax liability on the Bus stand and Control room, It is his submission that there were shops and commercial establishments created by the appellant in these two facilities. It is his submission the appellant has not made out a prima facie case and hence should be directed to deposit some amount for hearing and disposing the appeal. 6. We have considered the submiss....

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....nstruction of Control room, Bus stand and earth filling for Sabarmati river front, we find that the issue needs to be gone in detail vis-a-vis definition of these services. In our view, this can be done only at the time of final disposal of appeal. 8. Keeping in mind that the appellant has already deposited an amount of Rs.20.27 lakhs during the pendency of the proceedings before the lower auth....