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2011 (5) TMI 559 - AT - Service TaxWaiver of pre-deposit - As regards the demand of Rs.37,43,887/- relates to the amount received prior to 10.9.2004 in respect of services rendered after that day - The appellants are claiming exemption in respect of this amount in terms of Notification 18/2004-S.T. dated 10.9.2004 which held that the service tax is exempted in respect of that portion of the value of taxable services which was received by the service provider prior to 10.9.2004 - Held that:- The appellants' case prima-facie falls within the ambit of this Notification - Department has argued that since the impugned service has been brought into tax net w.e.f. 10.9.2004, the value of such services received by the service provider is required to be charged to tax and hence he supports the order of the adjudicating Commissioner - Since the tax was levied from the future date, the tax payer could not have anticipated the same and could not have collected the tax amount from his customer when he received the payment for the services in advance prior to imposition of the tax - As such, in respect of the amount of Rs.37,43,887/-, the appellants have made out a prima-facie case in favour of waiver of predeposit. As regards the tax demand of Rs.1,12,45,661/- Demand has been made in respect of construction of premises that the appellants have made for the land owners - Appellants have agreed that the construction done for the land owners is taxable service - Held that:- As explained by the revenue, in the course of hearing, the Department has adopted the value of land owners' portion of the constructed building on the same basis as has been done for the other part of the building which has been constructed for the individual buyers - While doing so, the Department has also allowed abatement of 67%. - Revenue has also demonstrated that the demand made by the Department is limited to only such portion of the landowners' share of the constructed building which have been done after the levy came into force and not for the earlier period - Prima-facie, find that the value adopted by the Department has a basis and the same cannot be stated to be prima-facie un-reasonable - Decided against the assessee.
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