TMI Blog2015 (2) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... subject to service tax at the rate of 4.12% being paid on the total invoice value of the service after availment of said CENVAT credit on the inputs. The learned counsel contested the adjudication order that this option came by Notification No.1/2011-ST (supra). However, we find some force in the submission of the learned counsel on the ground of limitation. Prima facie, we find there is a dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aged in providing construction of residential complex service and obtained service tax registration certificate under Commercial or Industrial Construction Service . They engaged one M/s. Ascent Engineers, Chennai for the construction of the complex. The adjudicating authority confirmed the demand of service tax of ₹ 2,06,05,197/- along with interest and penalty for the period October 2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Vs. Commissioner of Service Tax, Chennai - 2014-TIOL-1491-HC-MAD. He submits that the applicant filed the returns from time to time and therefore extended period of limitation would not be invoked. 3. On the other hand, the learned AR for Revenue reiterates the findings of the Commissioner. He submits that they have not claimed before the adjudicating authority that developer is not liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stage, the learned counsel submits that they have already paid a sum of ₹ 38,23,115/- out of which ₹ 33,39,585/- has been appropriated by the adjudicating authority. We find that the amount paid by the applicant is sufficient for the purpose of waiver of predeposit of balance dues. Accordingly, waiver of predeposit of balance dues is granted and recovery thereof is stayed during the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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