TMI Blog2011 (10) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... iver. By their own admission, their activities, are liable to service tax under Works Contract from 01.06.2007 but they have not taken registration for the said services till 01.04.2008 - Decided against the assessee by way of direction to deposit Rs. 1 crore - ST/S/81/2011 in ST/111/2011 - 780/2011 - Dated:- 13-10-2011 - Jyoti Balasundaram, M. Veeraiyan, JJ. For Appellant: Shri V S Manoj, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 78 of the Finance Act, 1994. However, option has been granted for payment of 25% of the service tax determined as penalty if the dues were paid within 30 days. Further, a penalty of Rs.2,000/- has been imposed under Section 77 of the Finance Act. 3. Learned advocate for the applicants submits that their very same activities have been categorised as services, under different heads for differe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activities rightly fall under the Category of Commercial and Industrial Construction Services and from 01.06.2007 fall under Works Contract subject to the asses sees opting for the same. He also submits that for the period from 01.06.2007, even as per the admission of the assessees, the duty liability under the service of Works Contract should be around Rs.1.9 crores. Therefore, he seeks pre-depo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through the facts of the case and the findings of the Commissioner, we find the applicant, prima facie , has not made out a case for unconditional waiver. By their own admission, their activities, are liable to service tax under Works Contract from 01.06.2007 but they have not taken registration for the said services till 01.04.2008. Therefore, the submissions of the learned advocate on the aspec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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