2011 (6) TMI 384 - AT - Service Tax

Waiver of pre-deposit - Service tax liability has been confirmed on the appellant on the ground that he was constructing commercial complex as per contract executed with Town Municipality Council - Held that - Appellant has not made prima facie case for complete waiver of pre-deposit of the amounts adjudged by the appellate authority as definition of construction of commercial complex service would include services rendered by the appellant even to Municipality - direct the appellant to deposit entire service tax amount within a period of 12 weeks from today and report compliance - Decided against the assessee.

Summary

The Appellate Tribunal CESTAT, Bangalore heard a stay petition for waiver of pre-deposit of Rs.4,87,165 service tax confirmed by the adjudicating authority. The appellant's argument that services to Town Municipality Council are not taxable was not considered, and the appellant was directed to deposit the full service tax amount within 12 weeks. The pre-deposit of penalty was waived pending appeal disposal.