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TMI Blog2014 (2) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... This application filed by the appellant seeks waiver and stay in respect of the adjudged dues which include an amount of Rs. 1,04,75,948/- demanded towards service tax and education cesses for the period from October 2009 and September 2010. The impugned demand is under the head 'Works Contract Service' and in respect of the works executed by the appellant (a Joint Venture company) under the rele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Commissioner (AR) who has briefly stated the facts of this case. On the undisputed facts, we find that the appellant as a Joint Venture company was executing an EPC contract for the State Government. Prima face, they were providing 'works contract service' and hence liable to pay service tax thereon. The decision of this Bench in the case of Ramky Infrastructure Ltd. vs. Commissioner of Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant as the Final Order cited by the learned Commissioner (AR) (Ramky Infrastructure Ltd.) overrides the stay order. 2. We find that the entire demand in the present case is within the normal period of limitation. Though the appellant has pleaded financial hardships in the stay application, the plea appears to be a feeble haphazard attempt to get over the statutory requirement of pre-deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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