- (1.) The appeal by the assessee arises from an order dated 28th July, 2014 [2015 (39) S.T.R. 442 (Tribunal)] passed by the Customs, Excise & Service Tax Appellate Tribunal on an application for waiver of pre-deposit. The original adjudicating authority confirmed a demand of Rs. 11.51 lacs together with interest and penalties while invoking the extended period of limitation. In appeal, the Commissioner (Appeals) granted partial relief to the appellant holding that several of the services rendered were not liable to Service Tax. However, the demand was upheld to the extent of Rs. 7.70 lacs together with interest and penalties.
(2.) The Tribunal by its impugned order ordered pre-deposit of the Service Tax along with proportionate interest within four weeks. The relevant observations of the Tribunal are contained in paragraphs 4 & 5 of the judgment which read as follows: "4. We have considered the contentions of the appellants. Prima facie it is incorrect to say that services rendered by them prior to 1-6-2007 will not be liable to Service Tax merely because they could be classified under works contract service with effect from 1-6-2007, because prior to 1-6-2007 the classification of their services will be as per the provisions existing then. As regards the main contention of the appellants that the services rendered to IIT Kanpur were not liable to Service Tax in view of the retrospective amendment referred to above, it is to submit that the said retrospective amendment is applicable only to non-commercial Government buildings. It is obvious that the buildings of IIT Kanpur are not Government buildings because IIT Kanpur is neither "Government" nor any Department thereof. Obviously then the benefit of said retrospective amendment is not available to the appellants. 5. While detailed analysis of all the facts and appellants' contentions can be taken up only at the time of final hearing, it is seen that the appellant have not been able to make out a prima facie case to justify waiver of pre-deposit of Service Tax demanded and interest leviable thereon. Accordingly we order pre-deposit the Service Tax along with proportionate interest within four weeks. Compliance is to be reported by 16-9-2014. Subject to such compliance, we waive the pre-deposit of further interest and penalties and stay recovery thereof during the pendency of the appeal."
(3.) The issues which have been raised on behalf of the assessee would have to be adjudicated upon only at the final hearing of the appeal. The impugned order of the Tribunal is a reasoned order and cogent reasons have been indicated for directing a pre-deposit of the Service Tax together with proportionate interest. The appeal does not give rise to any substantial question of law. The appeal is, accordingly, dismissed. There shall be no order as to costs.;