2009 (4) TMI 788

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.... Shri R.P. Meena, SDR, for the Respondent. ORDER The appellants in the captioned appeals have sought waiver of pre-deposit of dues adjudged in the respective orders impugned as per details below :- Sl. No. Name of the Appellant Appeal No. Material Period Service tax Interest Penalty 1. Buildcraft Interior Pvt. Ltd. ST/89/09 10/05 to 3/06 4,44,524/- u/....

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....o be wrongly availed. This Notification provides for abatement of 67% of Service tax due subject to the condition that the assessee has not availed Cenvat credit. The providers of service falling under the head 'completion and finishing' are not eligible for this benefit. The impugned orders sustained the denial of the benefit to the appellants by the original authority holding that they had rende....

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....ed at a later date. He also relies on a stay order of this Tribunal in Trichy Construction Company v. CCE [2009 (15) S.T.R. 306 (Tri.-Chennai) = 2009-TIOL-258-CESTAT], wherein it was held that the appellants who were registered as providers of service falling under the category of 'works contract' introduced on 1-6-2007 could not be held liable for Service tax for the same activity for an earlier ....