9911796707
TMI Blog2013 (2) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER PC - This appeal challenges the order dated 17-2-2012 passed by the Customs, Excise, Service Tax Appellate Tribunal ("the Tribunal") and raises the following issue for consideration : Whether the Tribunal was justified in fact and in law in directing the appellant to pre-deposit a sum of Rs. 1.50 crore out of confirmed demand in the aggregate of Rs. 7.48 crore (Rs. 3.74 crore being duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Works Contract Services. 4. On 10-5-2010, a demand notice was issued by the Commissioner of Service Tax demanding a sum of Rs. 3.74 crores for the period 2005-06 to 2008-09. The basis of the above notice was that the appellant is not entitled to the benefit of Notification No. 1/2006-S.T. as the services provided by the appellant is of finishing and completion services under the head C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 12/2003-S.T. 6. Being aggrieved, the appellant filed an appeal and application for dispensing with pre-deposit of service tax and penalty with the Tribunal. The Tribunal while directing the appellant to pre-deposit an amount of Rs. 1.50 crore holds that the appellant is not entitled to the benefit of Notification No. 12/2003 inasmuch as the appellant has failed to produce any evidence in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contention of the appellant that the demands are barred by limitation as well as the duty amount has been wrongly computed in the show-cause notice and if the correct rate for Works Contract Services under the composition scheme at 4% is applied the appellant would be entitled to refund of service tax. 8. In view of the above we set aside the impugned order and remand the matter to the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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