2016 (9) TMI 737

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....lant Shri Govind Dixit, DR. for the Respondent ORDER After hearing both the sides, we find that the prayer in the stay petition is to dispense with the condition of pre-deposit of service tax of Rs. 11,50,25,691/- and of Rs. 36,30,677/- confirmed against the applicant for the period 2007-2008 to 2012-2013, under the category of construction services. 2. We note that as per the appellan....

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....missioner and has also produced the certificates from the Income-tax Authorities to the effect that most of the buildings constructed by them were considered as charitable institutions by the Income-tax Authorities, the Commissioner has not accepted the same on flimsy grounds by observing that the contracts were not between the school and the service provider but between the Principal and the serv....

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....ited by them during the course of investigation has been proposed to be appropriated. 9. As per the Ld. Advocate, further two cheques of Rs. 20 lakhs each approximately stands given by the assessee, thus, making the entire deposit as more than 1 crore. 10. We also take note of the amended provisions of Section 35F, which requires an assessee to deposit 7 ^1/2 of the confirmed demand against ....