2009 (9) TMI 723

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ms. Indira Sisupal, JDR, for the Respondent. ORDER We have heard both sides on the application for waiver of predeposit of service tax of Rs. 1,06,036/- together with interest, confirmed on the ground that the assessees were rendering service under the category 'Commercial or Industrial Construction' services. The period of dispute is April, 2005 to September, 2005. 2. The benefit of Not....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fication No. 15/04 as amended. The contention of the assessees that they are entitled to the benefit under Notification No. 12/2003-S.T., dated 20-6-2003 is also not prima facie tenable and cannot be considered at this stage not only because such argument was not raised before either of the authorities below and has been raised for the first time in the appeal before the Tribunal but also for the ....