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2014 (8) TMI 740 - HC - Service TaxWaiver of pre deposit - business of civil construction of buildings, godowns, roads etc. against works contract - Held that:- Prima facie, the argument that activities of HAFED or Haryana Seeds Development Corporation are non-commercial is not acceptable. Further there is neither any pleading or material on record nor any submission by the petitioner before us to identify any error in the adjudication order in so far the valuation or classification recorded by the adjudicating authority in respect of site formation - Consequently, the petitioner shall deposit the assessed quantum of service tax and the interest thereon within six weeks. We grant waiver of pre-deposit to the extent of the assessed penalty. On compliance of pre deposit as ordered there shall be stay of the further proceedings for recovery of the penalty, pending disposal of the appeal. In default of deposit or in reporting compliance as directed, the appeal shall stand dismissed for failure of pre-deposit - no substantial question of law arises in this appeal - Decided against assessee.
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