2014 (4) TMI 405

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....s "the Tribunal"), claiming the following substantial questions of law:- i) Whether the impugned order is contrary to findings recorded by Ld. Tribunal? ii) Whether Ld. Tribunal is justified to order to deposit whole amount of tax and interest? iii) Whether order of deposit of whole amount of tax and interest is justified when the Appellant has strong prima facie case? 2. The facts, in brief, necessary for adjudication of the present appeal as narrated therein are that the assessee is a Government contractor and engaged in the construction of residential/commercial complexes on contract basis for various Government Departments/civil authorities. The appellant entered into two composite contracts for construction of residential f....

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....ng the component of penalties) as a condition precedent for hearing of the appeal which was unreasonable and unjustified. 4. After hearing learned counsel for the appellant, we do not find any merit in the appeal. In the present case, the Tribunal while directing the appellant to deposit Rs. 9.5 lacs along with proportionate interest on the amount of Rs. 27.54 lacs (excluding the component of penalties) as a pre-deposit for hearing of the appeal has noticed as under:- "3. We notice that the total service tax liability confirmed by the primary authority as well as in appeal to further appellate authority is of the order of about Rs.27.54 lakhs. While we prima facie find no justification for the authorities classifying the composite ser....