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2013 (1) TMI 190 - CESTAT AHMEDABADCommercial & Industrial Construction services - Service Tax liability for the period 10.07.2004 to 10.09.2004 - assessee contested that work was initiated before the Service Tax liability on Commercial & Industrial Construction services came into existence i.e. 10.07.2004 & completed on 10.09.2004 - Held that:- The contract for construction was entered into by the appellant with the service receiver on 10.07.2004. The scope of contract, undoubtedly, includes all the works as per contract i.e. the work of excavation onwards upto the construction of structures for the service recipient. Assessee's arguments does not boost any confidence as at this juncture that in two months, the appellant could not have completed 75% of the job which has been given to him. The issue is arguable one - the appellant has not made out a prima facie case for complete waiver of pre-deposit accordingly directed to deposit an amount of Rs.2.50 lakhs within a period of eight weeks from today and report compliance on 14.11.2012.
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