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2015 (9) TMI 1091 - CESTAT CHENNAI

2015 (9) TMI 1091 - CESTAT CHENNAI - TMI - Waiver of pre doposit - Works Contract Service - benefit of Notification No.1/06 - exclusion of value of the material sold - Held that:- On perusal of the records, appellants are registered in the service tax for construction of residential complex and they have not registered under WCS which came into effect from 1.6.2007. The period involved relates to Oct'07 to March'12. Appellant claimed the benefit of Notification 1/06. They also claimed that educa .....

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R Periasami, Member (T) And P K Choudhary, Member (J),JJ. For the Appellant : Mr S Durairaj, Advocate For the Respondent : Mr M Rammohan Rao, DC (AR) ORDER Per: R Periasami: The applicant filed this application for waiver of predeposit and stay of recovery of adjudged dues in the impugned order. The brief facts of the case are that the adjudicating authority confirmed the demand of service tax of ₹ 4,36,02,993/- and also imposed equivalent penalty and also penalty of ₹ 50,000/- each .....

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rther submits that they are eligible for benefit of Notification No.1/06 and also they are eligible for exclusion of value of the material sold. If this is taken into account, the service tax on the service portion alone works out to ₹ 94 lakhs. He further submits that out of this ₹ 94 lakhs, service tax of ₹ 20 lakhs relates to construction of educational institution. Balance ₹ 74 lakhs relates to construction of residential complex. He further submits that they have alr .....

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ousing Vs CST Chennai - C.M.A.No.3289 of 2013 and 1419 to 1421 of 2014 and M.P.No.1 of 2013 and 1 of 2014 - CCE Chandigarh Vs U.B. Construction (P) Ltd. 2013 (32) STR 738 (Tri.-Del.) - Josh P. Josh & Others Vs CST Bangalore - ST/2451/2010 3.On the other hand, Ld. AR reiterated the findings and he submits that classification is correctly made under WCS which the appellant has not disputed. He also submits that if taking into account composition of service, demand will be substantiated as ther .....

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