TMI Blog2016 (4) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... 189/2016-CU(DB) - Dated:- 14-3-2016 - Archana Wadhwa, Member (J) And B. Ravichandran, Member (T) For the Appellant : Shri S K Sarwal, Adv For the Petitioner : Shri Rajeev Gupta, AR ORDER Per Archana Wadhwa Vide Stay Order No.53603-53604/2015 dated 9.11.2015 , the appellant was directed to deposit an amount of ₹ 1.75 crores out of the total demand of ₹ 9.27 crores in one case and ₹ 5.50 crores in another case. The said direction was made after holding in favour of the assessee on the issue of 67% abatement as also on the issue of time bar, but prima facie observing that the construction service provided to various Amity Institutions cannot be held to be charitable activity so as to hold that falling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds stands raised, the entire demand is required to be set aside on this short amount itself. 4. Countering the arguments, ld. DR appearing for the Revenue submits that the law during the period was not clear and came to be subsequently decided by the Hon'ble Supreme Court in the case of Larsen Turbo Ltd.- 2015 (2) SCC 461. He submits that respect of that, the appellants have themselves claimed the services to be falling under the Works Contract Services during the adjudication before the lower authorities. It is only ori the basis of the services having been provide to a charitable organization that the appellant were claiming a relief. The said plea of the assessee has been considered by the Tribunal in the earlier order and has n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant, we deem it fit to direct the appellant to deposit ₹ 1.05 crores within a period of 15 days. At this stage, ld. DR draws our attention to another stay order dated 11.02.2016 passed by the Tribunal, wherein the Tribunal took note of the fact that the appellant is in the habit delaying the proceedings by adopting dilatory strategy to avoid pre-deposits. In these circumstances, only a period of one week was granted to the appellant to deposit the directed amount. Ld. DR pleaded that inasmuch as the appellant is unnecessarily adopting the dilatory measures in respect of their group companies, they should be given a short time to deposit the amount. Keeping in view, we direct the appellant to deposit dues within a fortnig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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