2011 (1) TMI 714

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....spondent : Shri D P Nagendra Kumar, JCDR Per: M.V. Ravindran: This stay petition is filed for waiver of the pre-deposit of the following amounts.     (i) Service Tax of Rs.68,25,839/-; Education Cess of Rs.1,36,517/- & Secondary and Higher Education Cess of Rs.4,768/- with applicable interest;     (ii) Penalty of Rs.200/- per day till the date of actual pa....

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....Authority has come to a conclusion that the appellants had provided two different services, while in the order portion, the Adjudicating Authority has confirmed the entire demand without classifying under which services such demand has been confirmed. He would submit that they were taking a plea before the Adjudicating Authority that they are covered under the category of 'works contract service'.....