2014 (7) TMI 239

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.... engaged in providing of civil and industrial construction and construction of residential complexes services for which they have taken service tax registration. During the audit of their records, it was found that they have been receiving, 10% amount in advance for each project as mobilization advance but they were discharging service tax liability on this amount as and when this amount was adjus....

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....ssioner, the Commissioner (Appeals) directed the appellant to deposit 50% of the service tax demand for compliance of the provisions of Section 35 F of the Central Excise Act, 1994 as made applicable to the service tax matters by Section 83 of the Finance Act, 1994. Since the appellant failed to deposit this amount during the stipulated period, the Commissioner (Appeals) vide order-in-appeal dated....

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....usted during the course of the execution of the project, instead of paying tax on receipt of such amount, that when the service tax has been discharged on the mobilization advance, service tax on the same amount cannot be demanded again and at the most there may be question of recovery of interest for delay in discharge of service tax liability, that in view of this, pre-deposit of 50% of the dema....

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....ed during the course of execution of the project, instead of paying it on receipt of such amount without payment of interest on such delayed payment." 8. In view of the above findings of the Commissioner (Appeals), it appears that the appellant have discharged service tax liability on the mobilization advance and the dispute would be only as to whether, the service tax should have been paid as an....