MOHABIR ENTERPRISES Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) This appeal has been filed under Section 35-G of the Central Excise Act, 1944 challenging the order dated 24.09.2013 made in Misc. Order No.42319 of 2013 on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, directing the appellant herein to deposit a sum of Rs.30 Lakhs within a period of eight weeks and granting waiver of deposit of the balance tax, interest and penalty, pending the appeal.

(2.) The substantial questions of law that arise for consideration in this appeal are -

(3.) The appellant undertook the job of executing a sub-contract awarded to the main contractor, viz., Sri Sai Engineering & Drilling and M/s.Shiv Vani Oil and Gas Exploration and Services, who undertook to execute the work for M/s.ONGC, which offered the contract for their hole drilling on seismic exploration activity. It is an admitted fact that the appellant is a registered service tax assessee under the Finance Act, 1994.