TMI Blog2014 (2) TMI 957X X X X Extracts X X X X X X X X Extracts X X X X ..... tax. - Appeal No. 64/2012 - ORDER NO.FO/A/75048/2014 - Dated:- 5-2-2014 - DR. D.M. MISRA AND DR. I.P. LAL, JJ. For the Appellant : Sri A.K. Agarwal, C.A. Ms. Sonia Sharma, C.A. For the Respondent : Sri S. Misra, Addl. Commr. (A.R) JUDGEMENT Per DR.D.M. MISRA; This is an application seeking waiver of pre-deposit of Service Tax of Rs.2,57,95,635/- and equal amount of penalty imposed under Section 78 and penalty under Section 76 (not quantified) and Rs.5,000/- penalty under Section 77 (2) of Finance Act, 1994. 2. At the outset, the Ld. Chartered Accountant Shri A.K. Agarwal for the applicant submits that the period involved in the present case is from 16.06.2005 to 26.07.2009. Major portion of the demand i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not profit, therefore, the amounts which are received in construction of various educational institution cannot be charged to service tax in view of Board Circular No. B2/8/2004-TRU dated 10/9/2004. The Ld. Chartered Accountant however, makes a fair offer to deposit Rs.2.51 Lakhs and submits that the Ld. Commissioner has passed the order ex parte and they could not submit their reply nor did attend the personal hearing. 3. Ld. A.R. for the Revenue submits that the claims now made by the Ld. Chartered Accountant for the applicant had not been placed before the adjudicating authority either by filing the reply to the show cause notice or appearing before the Ld. Commissioner during the adjudication proceeding, therefore, the same cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posit an amount of Rs.2.5 Lakhs (Rupees Two Lakh Fifty Thousand) seems to be reasonable and therefore, we direct the applicant to deposit the said amount of Rs.2.5 Lakh within a period of four weeks from today and report compliance to Commissioner. The Ld. Commissioner after recording compliance would proceed with the adjudication afresh on merit. Needless to mention that a reasonable opportunity of hearing be granted to the appellant.The Ld. C.A. for the appellant accepts that they would not take frivolous adjournments and submit their reply within a period of four weeks from the date of communication of this order alongwith evidences. We make it clear that all issues are kept open.In the result, the appeal is allowed in above terms. S.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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