TMI Blog2014 (2) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... able to make out a prima facie case for total waiver of predeposit of the dues adjudged. - stay granted partly. - APPEAL NO.ST/A/77/2011 - ORDER NO.SO/75042/2014 - Dated:- 9-1-2014 - DR. D.M. MISRA AND DR. I.P. LAL, JJ. FOR THE APPELLANT : SHRI K.KURMY, ADVOCATE ASSISTED BY SHRI A.JALUKA, ADVOCATE FOR THE RESPONDENT : SHRI K. CHOWDHURY, A.R.(SUPDT.) ORDER Per Dr. D.M. Misra; This is an Application seeking waiver of predeposit of Service Tax of Rs.93.08 lakh and equal amount of penalty imposed under Section 78 of the Finance Act, 1994. 2. At the outset, ld. Advocate for the Applicant furnishing the break-up of the said demand, submitted that Rs.25.54 lakh relates to Management and Repair Services ; Rs.34.60 lakh rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of wastes from the plant area would not come under the Cleaning Services , in view of the decision of this Tribunal in the case of Purba Medinipur Zilla Parishad vs. CCE, Haldia, 2010(20)STR 355(Tri.-Kolkata). Regarding their claim in providing Works Contract Service , the ld. Advocate fairly accepted that they could not produce relevant evidences/contracts before the ld. Adjudicating Authority and also could not procure the same till date, from the respective customers. The ld. Advocate has pleaded financial hardship and submitted that the Applicant is a proprietorship concern and direction of predeposit of the confirmed dues would result into a heavy burden, thereby, their business activity may come to standstill. 3. Ld. AR for the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said Work Order, the Applicant are required to keep the whole plant area for better operational facilities with the close co-ordination with DVC and DPL engineers. Prima facie, thus, they had rendered Cleaning Services during the relevant period. However, prima facie, we find force in the argument of the ld. Advocate for the Applicant that Repairing Maintenance of roads , Renovation Works for the railways and Civil Construction Services to non-commercial premises would fall within the exclusion Clause of taxable services viz. Commercial Industrial Construction Service . In these premises, the Applicant could not able to make out a prima facie case for total waiver of predeposit of the dues adjudged. Accordingly, keeping in view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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