2014 (2) TMI 245

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....dl. Commissioner (AR) ORDER Per: P. G. Chacko; The first application before us is one filed by the appellant seeking condition of the delay of 46 days involved in the filing of their appeal. A copy of the impugned order was received by the appellant on 18.6.2012. The appeal was filed on 31.10.2012 with the said delay. The reason for this delay as stated in this application is medical. The....

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....on of the appellant seeks waiver and stay against the adjudged dues including an amount of Rs.27,47,027/- demanded towards service tax and education cesses for the period from April 2006 to March 2010 under the head commercial or industrial construction service. The learned counsel for the appellant submits that the activity undertaken by them, in fact, constituted works contract and hence the app....

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....rse of execution of the single contract which was executed by the appellant. In this connection, reliance is placed on Instrumentation Ltd. vs. CCE, Jaipur-I: 2011 (23) S.T.R. 221 (Tri.-Del.) 3. After considering the submissions, we are of the view that the appellant, having admitted tax liability to the extent of Rs.10.5 lakhs which they did not care to discharge during the material period, ha....