2014 (1) TMI 766

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri R.K. Singla, Jt. CDR, for the Respondent. ORDER This application filed by the appellant seeks waiver and stay in respect of service tax of Rs. 50,20,861/- demanded for the period from January 2005 to March 2008 and also in respect of penalties imposed on the appellant. The impugned demand of service tax is under the head "Commercial or Industrial Construction Services". It is on a taxab....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lso who has claimed support from the Tribunal's decision in the case of Sunil Hi-Tech Engineers Ltd. v. Commissioner of Central Excise, Nagpur [2010 (17) S.T.R. 121 (Tri.-Mumbai)]. The learned Jt. CDR has particularly pointed out that this Bench ordered pre-deposit in a similar case of M/s. Lalitha Constructions and, therefore, the present appellant also should be directed to make pre-deposit of a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ay service tax under the head 'Commercial or Industrial Construction Services'. It has been contextually pointed out by the learned Counsel that the appellant has been paying tax under 'works contract service' after this service became taxable. In the case of Lalitha Constructions (supra) also, we were taking a prima facie view without adverting to the merits of the assessee's arguments. In that c....