2010 (9) TMI 631

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....e Appellant. Shri P.K. Agarwal, JCDR, for the Respondent. [Order per : P.G. Chacko, Member (J)].  - In this application, the appellant seeks waiver of pre-deposit and stay of recovery in respect of service tax of over Rs. 2.49 crores, demanded by the Commissioner for the period from March to September, 2006, as also in respect of the penalty imposed by the Commissioner, under Sec. 76....

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....onths, but this fact was not taken into account by the adjudicating authority while computing the demand of service tax for the entire period. It appears from the submissions of both sides that the computation of service tax amounting to over Rs. 1.45 crores in Annexure-10 to the memo of appeal is based on Ground No.(5) of the appeal, wherein the appellant has given an account of the projects in r....

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....ave considered the applicability of Notification No.  1/2006-S.T., dated 1-3-2006 to the facts of this case. That Notification granted partial exemption from payment of service tax in respect of commercial or industrial construction service with effect from 1-3-2006. Accordingly, a provider of this service may pay service tax to the extent of 33% of the gross taxable value subject to conditio....