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2013 (9) TMI 740 - ALLAHABAD HIGH COURTAppeal against stay order - commercial or industrial construction service or site formation - Held that:- The Tribunal, however, despite holding that there is strong prima facie case in favour of the appellant after finding that some of the activities/ services provided by the appellant fall within site formation taxable services while others within commercial or industrial construction service has not classified or apportioned the extent of such services for the purposes of consideration of waiver of pre-deposit. We find that an amount of ₹ 1,22,18,670/- has already been appropriated towards the total service tax demand of ₹ 2,17,24,330/- and thus in the absence of any quantification of the services, which do not accommodate any abatement under notification dated 10.9.2004, the appellant is entitled to further relief. - appellant to deposit further ₹ 22 lacs - stay order modified partly.
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