TMI Blog2016 (9) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... or Societies. - Held that:- the appellant has deposited an amount of more than a crore either during the course of investigations or subsequent to the passing of the adjudication order. - Though the period in the present appeal is not post amendment to Section 35F, but in view of our observations, as regards nature of the constructions as also the limitation aspect, we are of the view that the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices to various institutions, which were either charitable institutions or being run on no profit no loss basis or were State Governments Educational Institutions or Societies. 3. Ld. Advocate appearing for the appellant draws our attention to the Board's Circular No. 80/10/04-ST dated 17/09/2004 clarifying that the liability of service tax would depend upon whether the building or civil s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in respect of other institutions also. 6. However, at this stage, we find that there may be some of the buildings which are being used for commercial purposes, in which case the appellant's liability to service tax would arise. 7. On the time bar aspect also, we note that inasmuch as the construction services were being provided, in most of the cases, the charitable institutions, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f their appeal for all the reasons recorded above. 11. Though the period in the present appeal is not post amendment to Section 35F, but in view of our observations, as regards nature of the constructions as also the limitation aspect, we are of the view that the deposits made by the appellant are sufficient to satisfy the condition of the provisions of Section 35F of Central Excise Act. Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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