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2016 (5) TMI 451 - AT - Service TaxWaiver of pre-deposit - Service tax confirmed under the category of commercial or industrial construction services - Appellant pleaded that its none of its 4 construction projects would be covered under the service tax category - Held that:- we are of the prima facie view that NRDA engaged in commercial activity of land development and sale for profit. They are primarily engaged in commerce and building for such work may be correctly categorized for tax purpose as done in the impugned order. It is recorded that the applicant has not submitted any compelling documentary evidence to substantiate that NRDA is not primarily engaged in commercial activity. As such we find the tax liability on that, prima facie, may stand. It is also found that tax liability on the office building of NRDA is, prima facie, sustainable and the financial position of the applicant is not in such bad shape in order to consider for total waiver of pre deposit. Therefore it is fit and appropriate to order for a pre deposit of ₹ 7 crore within a period of 8 weeks. - Stay granted partly
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