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2011 (8) TMI 959 - CESTAT, NEW DELHIStay - Demand and Penalty - service tax of Rs.21,93,683/- stands confirmed and penalty of equivalent amount against the applicants on the ground that during the period from 1.7.2003 to 31.3.2007, they have provided the services of erection, installation and commissioning to M/s.BSNL and have not paid any service tax on the same. As per the appellants, the services provided by them were civil works i.e. preparation of base, digging/constructing foundation for erection of towers and no services of erection, installation and commissioning were involved - The demand also stands agitated on the point of time bar inasmuch as the show cause notice for the relevant period was issued on 28.4.2008 - including the aspect of time bar and poor financial condition of the appellants, we direct the applicants/appellants to deposit 15% of service tax within eight weeks and report compliance to the Commissioner (Appeals) - The Commissioner (Appeals) after ascertaining the compliance with the above order shall decide the appeals on merits.
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