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2015 (9) TMI 1408 - CESTAT NEW DELHI

2015 (9) TMI 1408 - CESTAT NEW DELHI - TMI - Waiver of pre-deposit - service of repair and maintenance - whether services to be taxable under MMR or CICS - appellant providing services to the non-commercial Govt. buildings - Adjudicating authority resorted to best judgement assessment under Section 72 ibid on the ground that appellant did not submitted ST-3 returns - Held that: there is force in the contention of the appellant that it was entitled to the benefit of Notification No.12/2003-ST. Th .....

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t ORDER Per Mr. R.K. Singh : The Stay Application along with appeal is filed against Order-in-Original dated 27.05.2013 in terms of which service tax demand of ₹ 50,31,853/- for the period 01.04.2010 to 31.03.2011 was confirmed along with interest and penalties under Management, Maintenance or Repair Service (MMR) [Section 65 (105) (zzg) of the Finance Act, 1994] on the ground that it provided the said service but did not pay service tax thereon. The adjudicating authority also resorted .....

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n 98 of the Finance Act, 2012. (iii) The appellant was having bona fide belief that service tax was not leviable. (iv) For the best judgement, 25% increase over the preceding year was adopted while in reality the value of the service rendered was less than the value of service rendered previous year. (v) The service was classifiable under Commerce or Industrial Construction Service (CICS) although it was for buildings not used for commerce or industry. (vi) It is entitled to the benefit of Notif .....

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