9911796707
TMI Blog2015 (10) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... arv Agrawal For the Respondent :- Sr. S.C. ORDER The appeal by the assessee arises from an order dated 28 July 2014 passed by the Customs, Excise & Service Tax Appellate Tribunal1 on an application for waiver of pre-deposit. The original Adjudicating Authority confirmed a demand of Rs. 11.51 lacs together with interest and penalties while invoking the extended period of limitation. In appeal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssification of their services will be as per the provisions existing then. As regards the main contention of the appellants that the services rendered to IIT Kanpur were not liable to service tax is view of the retrospective amendment referred to above, it is to submit that the said retrospective amendment is applicable only to non-commercial Government buildings. It is obvious that the buildings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The issues which have been raised on behalf of the assessee would have to be adjudicated upon only at the final hearing of the appeal. The impugned order of the Tribunal is a reasoned order and cogent reasons have been indicated for directing a pre-deposit of the service tax together with proportionate interest. The appeal does not give rise to any substantial question of law. The appeal is, acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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