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2016 (12) TMI 1330 - AT - Service TaxPre-deposit - Evasion of tax - Works Contract Services - deliberate suppression of facts - Held that: - qualification of specific works executed by the appellants under the category of “Works Contract Services”, being (i) Ambedkar Vihar Awasiya Yojna, Allahabad (ii) Ambedkar Vihar Yojna, Allahabad & (iii) Ambedkar Vihar Awasiya Yojna, Allahabad, appear to be not taxable, being flats constructed for lower income groups - also in respect of all five projects as noticed in the impugned order, there is no findings by the ld. Commissioner if any residential block constructed have 12 or more residential units. Apparently, all the constructions appear to be for residential purposes and not commercial purposes - the levy of service tax appears to be doubtful in absence of details and findings recorded by the ld. Commissioner. Appellant directed to deposit 7.5% of the disputed tax by way of predeposit after adjusting tax already paid. Pursuant to such deposit, balance amount of tax, interest and penalty shall remained stayed till disposal of appeal.
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