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2015 (7) TMI 675

Head Note:
Waiver of pre deposit - Construction of complex service - Evasion of service tax - wilful mis-statement/suppression of facts - Held that:- residential complexes were for defence personnel or for the personnel of Gautum Budh University. The contracts for making the residential complexes were awarded to RITES Ltd., NBCC and IRCON International which in turn engaged the appellant for building the said complexes and the payment to the appellant were also made by them (i.e. RITES Ltd., NBCC and IRCON International). Thus the impugned service was provided by the appellant (as sub-contractor) to the said main contractors. It is also seen that the appellant never declared to the department about the rendition of the said service - appellant was engaged by RITES/NBCC/IRCON International (and not directly by the Govt./Gautam Budh University) for the said construction and therefore is not covered under the said exclusion clause and there is hardly any interpretational ambiguity in this regard which prima facie makes the said evasion deliberate. - Partial stay granted.


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