2016 (7) TMI 600

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....Mr. Madhu Mohan Damodhar, Member(Technical) Shri Y.Sreenivasa Reddy, Advocate for the Appellant Shri R.K.Dass, AR for the Respondent ORDER The above application is filed by petitioner for rectification of mistake/modification of stay order. The Tribunal vide Stay Order dated 17-01-2015 directed the appellant to pre-deposit entire amount in the impugned order(Rs.1,86,92,620/-) within a ....

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....nance Act, 1994, and demanding an amount of Rs. 5,10,81,932/- as service tax for services rendered under works contract service. After adjudication, the original authority held that the services rendered by appellants during the period 01-06-2007 to 2011-12 are classifiable under the category of works contract service, and the demand of Rs. 5,10,81,932/- was confirmed along with interest and impos....

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.... prior to 01-07-2010, they are not liable to pay service tax. The learned counsel submitted that in earlier round of litigation the Tribunal vide Final Order No.26885/2013 dated 31-10-2013 had remanded the matter for denovo adjudication. It was observed by the Tribunal that the Commissioner had not allowed abatement for the reason that the  worksheets/materials used was not certified by chart....

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....red in the stay order. 5. We have heard both sides. On perusal of the stay order, we are able to see that the contention put forward by the appellant have not been taken note of. The period involved is 2007-08 to 2011-12. The moot contention of the appellant is that they have been regularly filing return and paying tax under CRCS. Only because the department  has classified it as works con....