TMI Blog2010 (11) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal has already decided that the works contract can be vivisected even for the period prior to separate levy on such works contract and portion of the works contract can be subjected to service tax if the same is otherwise covered by a specific entry under the service tax law [2010 -TMI - 76005 - CESTAT, NEW DELHI - LB] - Do not have a case for total waiver of the predeposit - The value of the constructed flats would also include supply of materials - Direct the appellants to predeposit Rs. 50,000/- The predeposit of the balance amount shall remain waived. - ST/234/2010 - 583/2010 - Dated:- 15-11-2010 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ REPRESENTED BY : Shri R. Parthasarathy, Consultant, for the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em and hence they are liable to pay service tax on the portion of the construction area handed over by Shri R. Mohan Party on which no service tax was discharged with effect from 15-6-2005, the date from which Construction of Complex Service came under service tax. The original authority has dropped the demand against the appellants but his order has been reviewed by the jurisdictional Commissioner who has levied service tax of Rs. 1,54,399/-, demanded interest and has imposed a penalty of Rs. 2 lakhs under the impugned Order-in-Revision leading to this appeal. 4. Shri R. Parthasarathy, learned consultant appearing for the appellants states that the impugned constructed area has been handed over to the land owners towards the price of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h works contract and portion of the works contract can be subjected to service tax if the same is otherwise covered by a specific entry under the service tax law [2010 (18) S.T.R. 555 (Tri - LB)]. Hence, on this ground also the appellants do not have a case for total waiver of the predeposit. 7. However, taking into account the fact that the value of the constructed flats would also include supply of materials, we direct the appellants to predeposit Rs. 50,000/- (Rupees fifty thousand only) towards service tax within four weeks from today and to report compliance on 10-1-2011. Subject to compliance with the above direction, the predeposit of the balance amount shall remain waived during the pendency of the appeal. (Dictated and pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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