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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MADRAS
Dr. Chittaranjan Satapathy, MS. JYOTI BALASUNDARAM, JJ.
Carborundum Universal Ltd. -Appellant
Versus
Commissioner of Service Tax (LTU), Chennai -Respondent
STAY ORDER NOS. 43-44 OF 2011 APPLICATION NOS. ST/STAY/351, 394 OF 2010 APPEAL NOS. ST/606 & 685 OF 2010
Decided On : 24-01-2011
P.C. Anand,Indira Sisupal
Jyoti Balasundaram, Vice-President - Heard both sides on the applications for waiver of pre-deposit of service tax of approx. Rs. 4,50,000/- and penalty of equal amount.
2. The tax demand stands confirmed on the ground that the assessees were carrying out only completion and finishing services of lining/tiling ducts etc. and not undertaking industrial construction.
3. We find that the Commissioner (Appeals) has correctly listed out the nature of activities carried out by the assessees. Prima facie these would amount to completion and finishing services and therefore no prima facie case for total waiver can be said to have been made out by the assessees.
4. Having regard to the facts and circumstances of the case, we direct pre-deposit of Rs. 1,50,000/- (Rupees One lakh fifty thousand only) towards service tax demand within a period of eight weeks from today, and on such deposit, pre-deposit of balance tax, interest and penalty stands waived and recovery thereof stayed pending the appeals. Failure to comply with this direction shall result in vacation of stay and dismissal of appeals without prior notice.
5. Compliance is to be reported on 18-4-2011.
