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2014 (6) TMI 867 - HC - Service TaxWaiver of pre-deposit of service tax - commercial and industrial construction services - Residential complex services - it was contended that, petitioner neither charged the service tax from the said Board nor the Board paid the amount on such account and, therefore, any direction to deposit the service tax would cause a serious financial hardship which the Tribunal ought to have considered at the time of disposal of the said application. - Held that:- It appears to the Court that the challenge is basically made on the wrong recording of the submissions made before the Tribunal as the Tribunal recorded that the petitioner admitted liability towards by service tax to the tune of Rs. 40 lacs and odd as per Chart produced before the Tribunal. The petitioner, if felt aggrieved by such wrong recording, has to approach the same Authority promptly before it fades from its memory. From the Chart filed before the Tribunal it appears that the West Bengal Housing Board have communicated the liability on the works contract service and the liability upon service tax at Rs. 40,81,074/-. Though the Tribunal should not have used the expression admitted but meaningful reading of the written submission as well as the Chart annexed thereto does not lead to any confusion that the liability is foisted upon the petitioner towards service tax to the tune of Rs. 40 lacs and odd. The liability which is apparent and prima facie appears to be a liability of the contractor under the work order of the contract, the Tribunal in my considered view has not committed any illegality in directing the petitioner to deposit the amount shown in the said Chart after deducting the amount already paid by the petitioner. - The petitioner has volunteered in depositing Rs. 5 lacs with the department on account of service tax. It is manifest from the materials placed from the record that the petitioner, who is working as a contractor would suffer greater hardship if the entire amount is directed to be deposited with the Service Tax Authority. This Court feels that to bring the equilibrium the petitioner is directed to furnish a Bank Guarantee to the said sum of Rs. 35,81,074/- within a week from date. - tribunal to dispose off the appeal expeditiously - Decided conditionally in favour of assessee.
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