2009 (4) TMI 788

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....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/s 75 Penalty u/s 76 of the FA, 94 as amended 2. Buildcraft ....

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....t 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 rendered service falling under 'completion and finishing'. 2. Moving the application for waiver of ....

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....y 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 period under a different category and demand raised for service prior to 1-6-2007 was held prima ....