2011 (8) TMI 959

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.... PER: ARCHANA WADHAWA   After hearing both sides, we find that the Commissioner (Appeals) has dismissed the appeal for non compliance with the stay order dated 31.05.2010 passed by the appellate authority directing the applicants/appellants to deposit 25% of the entire amount of service tax confirmed and penalty imposed vide adjudication order. 2. It is seen that the stay orders were ....

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..... As per the appellants, the services provided by them were civil works i.e. preparation of base, digging/constructing foundation for erection of towers and no services of erection, installation and commissioning were involved. The demand also stands agitated on the point of time bar inasmuch as the show cause notice for the relevant period was issued on 28.4.2008. The appellants have also contend....