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2014 (7) TMI 583 - AT - Service TaxWaiver of pre deposit - Demand of service tax - Construction service - whether the commercial and industrial buildings constructed by the appellant for M/s GETCO (M/s Gujarat Energy Transmission Corporation Ltd.), M/s PGVCL (M/s Paschim Gujarat Vij Company Ltd.), M/s GTL Infra Ltd, M/s TPS Sikka (M/s Thermal Power Station, Sikka& Gandhinagar), M/s GSCSC (M/s Gujarat State Civil Supply Corporation) etc. will attract Service Tax - Held that:- Appellant is mainly undertaking the construction activities of Government projects which are either offices or the residential construction. The constructed buildings are not meant for commercial activities like making of shops etc. for letting out etc. as envisaged by the Revenue in CBEC Circulars relied upon by the appellant. The issues raised by the appellant are contentious one and need to be gone into in greater depths which can be done only at the time of final hearing. In view of the above and based on the case laws relied upon by the appellant an amount of ₹ 2,30,700/-, already paid by the appellant is considered as enough deposit for granting stay on the remaining amounts. It is accordingly ordered that there will be stay on recovery of the remaining amounts till the disposal of the appeal. - Stay granted.
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