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2016 (9) TMI 737 - AT - Service TaxWaiver of pre-deposit - Construction services - non-commercial use - they were primarily providing construction services to various institutions, which were either charitable institutions or being run on no profit no loss basis or were State Governments Educational Institutions or Societies. - Held that:- the appellant has deposited an amount of more than a crore either during the course of investigations or subsequent to the passing of the adjudication order. - Though the period in the present appeal is not post amendment to Section 35F, but in view of our observations, as regards nature of the constructions as also the limitation aspect, we are of the view that the deposits made by the appellant are sufficient to satisfy the condition of the provisions of Section 35F of Central Excise Act. - Stay granted.
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