2010 (12) TMI 412

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.... for the Respondent. ORDER P. Karthikeyan, Technical Member. - This application filed by M/s. IVRCL Infrastructures & Projects Ltd., seeks waiver of pre-deposit of service tax of Rs. 3,92,55,596, applicable interest and, penalty imposed on it under section 76 of the Finance Act, 1994 (the Act). The appellant was engaged in laying pipeline for Gujarat Water Supply and Sewerage Board (GWSSB....

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....ruction Co. Ltd. v. CCE [Final Order No. 819/2010, dated 17-5-2010] wherein the Tribunal had held that GWSSB was constituted mainly to ensure supply of drinking water to rural population and maintenance of sewerage system. Provision of drinking water to the community in Gram Panchayats and Nagar Panchayats in the state on recovery of user charges at a highly subsidized rate did not come under the ....

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....n industry within the meaning of section 2(j) of the Industrial Disputes Act, 1947. It is his submission that while passing the earlier order cited, the Apex Court's judgment in the case of Shatrusailya Digvijaysingh Jadeja (supra) was not available to the Tribunal. 4. On a careful consideration of the submissions made by both sides, we find that after considering all the relevant facts in Naga....