9911796707
TMI Blog2013 (2) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDGEMENT 1. This Appeal is admitted on the following substantial question of law:- "Whether in the facts and circumstances of the case and in law the Tribunal is justified in directing the Appellant to make a pre-deposit of 50% of the service tax adjudged within a period of eight weeks and report compliance by 11.02.2013?" 2. By consent, the Appeal is taken up for hearing and final disposal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice and Rs.74.22 lakhs under the second show cause notice. The demand has been confirmed on adjudication. On an application for stay, the CESTAT has directed the Appellant to make a pre-deposit of 50% of the service tax and to report compliance. 5. Counsel appearing on behalf of the Appellant submits that by a Notification dated 21 December 2010, an exemption was provided in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le of the service tax leviable thereon. The earlier Notification was amended on 21 January 2010 to expand the scope of the exemption to cover, inter alia, the management, maintenance or repair of roads, bridges, tunnels, dams, airports, railways and transport terminals. In view of the exemption, prima facie, it appears that from 21 December 2010 the service provided for the management, maintenance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the extent of the deposit should be scaled down. At the same time, having evaluated the merits, prima facie, we are of the view that an absolute waiver for the earlier period is not warranted. No case of financial hardship has been urged at the hearing. 8. In the circumstances, we direct in this appeal that (i) there shall be a complete waiver of pre-deposit in respect of the demand for Rs.74.22 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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