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2014 (7) TMI 325 - CESTAT KOLKATAWaiver of pre-deposit of Service Tax - Commercial or Industrial Construction Service - Held that:- Undisputedly the Applicant had constructed residential quarters for CISF personnel on being engaged by M/s. I.O.C.L. It is not in dispute that such residential accommodation are used by M/s. CISF. Prima facie, we find that the Ld. Adjudicating Authority had confirmed the demand that besides construction of residential quarters, the Applicant along with said quarters had also constructed barracks, quarter guard room and armoury stores, welfare centre & multipurpose hall, shops, garages etc., which would not strictly fall under the category of residential complexes services. Prima facie we do not find force in the said contention of the Revenue inasmuch as that a residential complex would definitely include incidental and ancillary facilities attached to the residential quarters so as to make the residential complex livable. However, we are of the view that the Applicant had rendered services under the category of "Commercial and Industrial Construction Services" by raising boundary walls for M/s. Jindal Stainless Steel Ltd., Kalinganagar Industrial Complex - Applicant could not able to make out a case for total waiver of pre-deposit of dues adjudged - Conditional stay granted.
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