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M/s N.M. Roof Designers Ltd. Versus Commissioner of Central Excise, Jaipur

2016 (9) TMI 737 - CESTAT NEW DELHI

Waiver of pre-deposit - Construction services - non-commercial use - they were primarily providing construction services to various institutions, which were either charitable institutions or being run on no profit no loss basis or were State Governme .....

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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 .....

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Appellant Shri Govind Dixit, DR. for the Respondent ORDER After hearing both the sides, we find that the prayer in the stay petition is to dispense with the condition of pre-deposit of service tax of ₹ 11,50,25,691/- and of ₹ 36,30,677/- .....

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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 17/09/2 .....

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purposes and not for the purposes of profit being non- commercial, the service tax liability of the assessee would not arise. 4. We find that though the appellant has taken a stand before the Commissioner and has also produced the certificates from .....

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acts were not between the school and the service provider but between the Principal and the service provider. 5. Similar reasoning have adopted in respect of other institutions also. 6. However, at this stage, we find that there may be some of the bu .....

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, the charitable institutions, the appellant may be under the bonafide belief that no service tax liability would arise. 8. At this stage, we find that the appellant has deposited an amount of more than a crore either during the course of investigati .....

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, further two cheques of ₹ 20 lakhs each approximately stands given by the assessee, thus, making the entire deposit as more than 1 crore. 10. We also take note of the amended provisions of Section 35F, which requires an assessee to deposit 7 1 .....

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