TaxTMI 
TaxTMI 
2016 (9) TMI 737
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....e 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 appellant, they were primarily providing constructi....
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....s 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 service provider. 5. Similar reasoning have adopte....
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....n 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 the assesee, as a condition of hearing of their appeal for a....