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2013 (1) TMI 490 - CESTAT BANGALOREWaiver of pre-deposit - Stay of recovery - Gross value as cum-tax value - Construction of Complex Services - Abatement - Demand relating to the activities on semi-finished residential flats - Finishing works such as flooring, painting, commissioning of lifts and other petty works incidental to the completion of the residential flats - Assessee contended that cost of materials used in the above activities should be abated from the gross amount collected from the flat owners to arrive at the taxable value - Held that:- The appellant has not produced even a sample copy of any of the agreements and, therefore, we are constrained to decipher their activities from the text of the impugned order. Prima facie, these activities were covered by the definition of 'Construction of Complex Services' and therefore the appellant was liable to pay service tax, which they did not pay. Their plea for treating the gross value as cum-tax value was prima facie liable to be considered by the revisionary authority. The present application does not contain any plea of financial hardships. Direct the appellant to pre-deposit an amount of Rs. 5 lakhs and waive the balance amount.
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