2016 (4) TMI 692

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....dhwa, Member (J) And B. Ravichandran, Member (T) For the Appellant : Shri S K Sarwal, Adv For the Petitioner : Shri Rajeev Gupta, AR ORDER Per Archana Wadhwa Vide Stay Order No.53603-53604/2015 dated 9.11.2015 , the appellant was directed to deposit an amount of Rs. 1.75 crores out of the total demand of Rs. 9.27 crores in one case and Rs. 5.50 crores in another case. The said direc....

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....lier order of the Hon'ble High Court in ST Appeal No. 1/2015. He, fairly concedes that the issue in that order was different than the issue in the present case. 3. We have seen that the Hon'ble High Court's order referred to in the present order of the Hon'ble High Court and find that the issue therein was in respect of the appellant's liability to pay service tax as a sub c....

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.... to be subsequently decided by the Hon'ble Supreme Court in the case of Larsen & Turbo Ltd.- 2015 (2) SCC 461. He submits that respect of that, the appellants have themselves claimed the services to be falling under the Works Contract Services during the adjudication before the lower authorities. It is only ori the basis of the services having been provide to a charitable organization that the....

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....er Works Contract Services whether any liability would arise or not, ld. Advocate fairly agreed that there would be liability to the extent confirmed by the lower authorities. As such, at this stage, considering that the appellant has admittedly provided services to their customers, which are liable to service tax, which may according to the latest ruling of the Hon'ble Supreme Court, fall und....