PNC CONSTRUCTION CO. LTD. Vs. CCE

JUDGEMENT

(1.) HEARD both sides. Applicant filed this application for pre -deposit of amount of Service Tax of Rs. 40,61,513/ - (Rs. Forty Lakhs Sixty One Thousand Five Hundred and thirteen) and penalties.

(2.) THE Commissioner (Appeals) directed the applicant to deposit Rs. 15,00,000/ - (Rs. Ffifteen lakhs) towards the Service Tax and Rs. 10,00,000/ - (Rs. Ten lakhs) towards the penalty for hearing of the appeal. Applicant had not complied with the condition of the stay order. Hence, the appeal is dismissed.

(3.) THE demand was confirmed on the ground that applicant is provided Business Auxiliary Service hence liable for service tax.