2011 (3) TMI 1050

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....y: Shri J. Harish, JDR Per: P Karthikeyan: This application filed by M/s. Pepsico India Holdings Pvt. Ltd. seeks waiver of pre-deposit of Service Tax of Rs.72,594/-, applicable interest and penalty of Rs.2000/- imposed on the appellant by the Original Authority and sustained in the impugned order by the Commissioner (A). The appellants are engaged in the manufacture and clearance of aerated ....

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....) STR 657 (Bom.); CCE, Nagpur Vs. Ultratech Cement Ltd. - 2011 (21) STR 297 (Tri.-Mum.); Brakes India Ltd. Vs. CCE, Mysore - 2010 (19) STR 524 (Tri.-Bang.); I.S.M.T Ltd. Vs. CCE & C, Aurangabad - 2010 (20) STR 68 (Tri.-Mum.). 2 Opposing the application by the appellant, the learned JDR submits that the impugned activity of setting up of a rain water harvesting system did not benefit the assesse....