TMI Blog2015 (12) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... es rendered by them are only 'Works Contract Service', consequently, he has confirmed the demand of service tax for the services rendered by them viz. assembling of tower etc. under the category of erection, commissioning or installation of telecommunication towers. Thus the issue is related to appreciation of evidences adduced by both sides. Also, he has denied the abatement on the ground that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on seeking waiver of Service Tax of ₹ 32,17,717/- and equal amount of penalty imposed under Section 78 and penalties under other provisions of the Finance Act, 1994. 3. The Ld. Commissioner has confirmed the demand of Service Tax on the ground that during the relevant period 2006-2007 to 2010-2011, the applicant had provided services under the category of Erection, Commissioning or Insta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uildings, foundation of Towers and other civil works, the Ld. Commissioner has confirmed the demand under the category of Commercial or Industrial construction service without allowing abatement under Notification No. 1/2006-ST dated 1/03/2006. The Ld. Advocate Shri K.K. Acharya vehemently argued that the services rendered by them fall under the category Works Contract Service' hence, cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioning or installation services rendered except the plea of works contract service. Also, since they had not fulfilled the condition of the Notification by availing CENVAT Credit on input services, hence not eligible to the benefit of abatement. 5. Prima facie, we find that the Ld. Commissioner had categorically observed that the applicant could not adduce evidences to justify the claim tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter passing of the impugned Order as is evident from their letter dt.20.06.2013. Considering all aspects of the case and the interest of revenue, at this stage, it would be appropriate to direct the applicant to deposit ₹ 1.5 Lakhs pending disposal of the appeal. Consequently, the applicant is directed to deposit ₹ 1.5 Lakhs (Rupees One Lakh Fifty Thousand) within a period of eight we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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