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2016 (7) TMI 600 - CESTAT HYDERABAD

2016 (7) TMI 600 - CESTAT HYDERABAD - 2017 (47) S.T.R. 67 (Tri. - Hyd.) - Waiver of pre-deposit - seeking modification in the earlier order - construction of residential units. - The period involved is 2007-08 to 2011-12. The moot contention of the appellant is that they have been regularly filing return and paying tax under CRCS. Only because the department has classified it as works contract service, the present demand for differential duty has been made. It is also to be noted that they are n .....

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waiver of the balance. - Decided partly in favor of applicant. - Application No.ST/MISC/30399/2016 in Appeal No.ST/22443/2014 - Misc. Order No. M/30070/2016 - Dated:- 27-5-2016 - Ms. Sulekha Beevi ,C.S, Member(Judicial) and Mr. Madhu Mohan Damodhar, Member(Technical) Shri Y.Sreenivasa Reddy, Advocate for the Appellant Shri R.K.Dass, AR for the Respondent ORDER The above application is filed by petitioner for rectification of mistake/modification of stay order. The Tribunal vide Stay Order dated .....

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operty would be handed over to them after completion. In some cases they entered into agreements with buyers who purchased it for their own use. Service Tax was paid by appellants under the category of Construction of Residential Complex Service(CRCS).The department issued show cause notice proposing to re-classify their services as works contract Service as defined in Section 65(105) (zzzza) of the finance Act, 1994, and demanding an amount of ₹ 5,10,81,932/- as service tax for services r .....

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vice tax and filing returns regularly. As provided under Notificaiton No.1/2006-ST, they availed abatement of 67% from the gross value received till 01-07-2010 and 75% thereafter. The records were checked by department officers in 2007 and no objection was raised for the payment of Service Tax made under CRCS category. Later show cause notice was issued proposing demand of service tax on the entire value on the ground that services would fall under works contract services, and therefore, abateme .....

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hartered accountant. That even after the remand, the adjudicating authority failed to consider the claim of abatement. He placed reliance on the judgments laid in M/s Krishna Homes Vs CCE, 2014-TIOL-402-Cestat-Del. That although all these contentions were raised at the time of considering the stay application, the pre-deposit has been ordered without taking into consideration these facts. It is also submitted by him, that in the open court, the Tribunal had directed to pre-deposit one crore and .....

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