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2009 (8) TMI 301 - AT - Service TaxStay/Dispensation of pre-deposit – invoking of extended period – The Appellant was engaged in the activity of lowering, lying, jointing and testing GRP pipes at the customer site, during the material period. . The case of the appellant is that as GIDC is not a profit-making institution, the service rendered to them would not come within the ambit of the “Commercial or Industrial Construction Service”. In this case Tri-Mumbai-held that a blind belief is not be treated as bona fide belief. In this connection, support is claimed from the decision in Tanzeem Screenarts v. Commissioner of Central Excise, Mumbai-I, 2006 (196) E.L.T. 209 (Tri.-Mumbai). It appears, the fact that huge amounts were collected from GIDC as consideration for service which was rendered to them in the same manner as to private agencies was suppressed in the service tax returns. That the Tribunal direct the appellants to pre-deposit an amount of Rs.50.00 laths (Rupees Fifty lakhs only) under Section 35F of the Act (as applicable to service tax appeals) within a period of four weeks and report compliance on 6-10-09. In the event of due compliance, there shall be waiver of pre-deposit in respect of the penalty and the balance amount of service tax.
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