MOHAMMED UDUMBUNTHALA Vs. COMMISSIONER OF C. EX., COCHIN

JUDGEMENT

(1.) THE appellant is required to pre -deposit Service tax amount of Rs. 3,10,011/ - and like sum of penalty, apart from penalty of Rs. 100/ - per day under Section 76 of the Finance Act, 1994. The appellant has collected some professional charges and the same has been held to be added in professional fee received by the appellant for carrying on services of architecture. This has been contested on the ground that supervision does not become a part of the professional service and therefore service tax is not leviable in the matter. The learned Chartered Accountant submits that due to pressure from the Department, the appellant has already deposited an amount of Rs. 1,00,000/ -. He files detailed calculation and written submission and prays for waiver of pre -deposit of balance amount as the appellant has strong prima facie case.

(2.) THE learned DR defends the order and submits that the appellant should pre -deposit the entire amount as professional charge is a part of the activity of the architecture.

(3.) ON a careful consideration of the matter, we find that the appellant has already paid a sum of Rs. 1,00,000/ - out of the confirmed amount. The appellant has taken very contestable ground which is to be see at the final stage. The learned Chartered Accountant files detailed calculation and written submission to contest the amount confirmed. In view of the pre -deposit of Rs. 1,00,000/ -, the pre -deposit of balance amount is waived and recovery stayed till the disposal of the appeal. The stay application is allowed. The appeal to come up for final hearing in its turn.