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2015 (12) TMI 278 - AT - Service TaxWaiver of pre deposit - Construction service - Held that:- Service tax demanded under various categories for construction of both commercial as well as residential and other construction activities. Out of total demand, T-Sunami construction, construction of indoor stadium where the appellants have already been granted stay by this Tribunal in similar cases and construction carried out at Srilanka, residential staff quarters etc., may not be liable for service tax. After excluding the value of above services, prima facie, we find that the appellants have not made out a case for total waiver of pre-deposit of service tax on other construction activities. By following the decision of the Hon'ble High Court of Rajasthan in the case of Arjun Industries Ltd. Vs. CC, Jaipur - [2015 (6) TMI 110 - RAJASTHAN HIGH COURT], and after excluding the value of services which are disputable as claimed by the appellants, we direct the applicants to make pre-deposit in both the appeals - Partial stay granted.
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