2015 (1) TMI 86

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....ri I. Marianna, AR, for the Respondent. ORDER The stay application seeks waiver of pre-deposit and stay of further proceedings pursuant to the impugned adjudication order dated 30-3-2010 passed by the Commissioner of Customs, Central Excise & Service Tax, Hyderabad-II. Service tax, interest and penalties were levied for providing Commercial and Industrial Construction Service, for constructi....

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....to commercial construction or one for industrial purpose within the meaning of the expression as employed in Section 65(25b) of the Act. It is further contended that since the petitioner was under a genuine assumption based on a bona fide belief that Paryatak Bhavan not being a commercial or industrial construction was outside the purview of the taxable service, it failed to file Returns or remit ....

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.... substantially for accommodating official/departmental establishments of the State. 4. With regard to the extended period of limitation invoked for passing the adjudication order, the issue requires to be examined at the hearing of the appeal since much turns upon the surrounding facts and circumstances and as to whether petitioner's failure to file Returns in the context of the self-asses....