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TMI Blog2013 (11) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the categories of commercial and industrial construction service as sub-contractor for M/s. Gannon Dunkerley& Co. Ltd. The Ld. Consultant submitted that the applicant had claimed benefit under Notification No. 1/2006-ST dated 1.3.2006. The Department has denied them the benefit of the said exemption notification on the ground that the services rendered by the applicant falls under the category of finishing services such as glazing, plastering, painting, floor and wall tilling, wall covering and wall papering, wood and metal joinery and carpentry etc. hence benefit of Notification No. 1/2006-ST dated 1/3/2006 is not applicable to them. The Ld. Consultant further submitted that out of the total demand of Rs. 59.41 Lakhs (Approx.), an amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the case to the adjudicating authority. However, Ld. A.R. insisted that the applicant be directed to make a deposit of the amount of service tax admittedly payable. 4. After hearing both sides for some time, we find that the appeal itself can be disposed off at this stage. Hence, with the consent of both sides, we take up the appeal for disposal. 5. We find that the issue involved in the present case is liability of service tax on the services viz. commercial and industrial construction services rendered by the applicant. We find that the applicants are engaged in providing services under the category of commercial or industrial service. Undisputedly, the services rendered by the applicants included in the scope of the work are viz. su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service tax against five projects allotted to the present appellant. We agree with the Ld. A.R. for the Revenue that these facts need verification. However, we also agree with the submission of the Ld. A.R. for the Revenue that the appellant be directed to deposit the admitted liability before remanding the case to the lower adjudicating authority for determination of the issues. Accordingly, the Appellant are directed to deposit Rs.4,32,345/- within a period of Six weeks from today and report compliance directly to the Commissioner. Consequently, we remand the case to the adjudicating authority for consideration of their alternate plea of eligibility of Notification No.12/2003 ST dt.20.06.2003 and also their claim that Service Tax of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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