2011 (2) TMI 499

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....DR Per: Ashok Jindal: The Applicants are seeking waiver of pre-deposit of service tax, interest and penalties levied on them by the impugned order to the tune of Rs.84,37,992/-. Service tax has been raised on three counts:-     a) For construction of residential flats of NTPC for residence of their employees. The demand on this count is Rs.17,82,062/-;    ....

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....ie, we find that the applicants are having a good case in their favour. Accordingly, the service tax demand on this account of Rs.17,82,062/- is waived and stayed thereof during pendency of the appeal. 3. Coming to the next issue of jurisdiction, we are not convinced with the arguments of the learned Advocate as the applicants are not registered under the Commissioner under which they have prov....