TMI Blog2015 (9) TMI 1408X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Therefore, appellant is required to pay pre-deposit of 50% of the adjudicated service tax liability along with proportionate interest as per Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. - stay granted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment under Section 72 ibid on the ground that it did not submit ST-3 returns. 2. The appellant contended that (i) It is an electrical contractor and provided services to CPWD, PWD, RML hospitals, various courts and other non-commercial buildings like research centres, etc. (ii) There was confusion regarding the taxability of service of repair and maintenance of non-commercial Govt. build ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laimed that certain services related to road and flyovers and certain contracts were not liable to tax has no basis as no evidence in that regard has been produced before the primary adjudicating authority, no such evidence was given. 4. We have considered the contentions of both sides. We find that the primary adjudicating authority taking recourse to Section 65A of the Act has come to a findi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the service was rendered in support of its contention regarding non-taxability of its service. However, there is force in the contention of the appellant that it was entitled to the benefit of Notification No.12/2003-ST. 5. In view of the above and in the totality of the circumstances, we are of the view that pre-deposit of 50% of the adjudicated service tax liability along with proportionate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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