2011 (1) TMI 1067

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....Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Heard both sides on the applications for waiver of pre-deposit of service tax of approx. Rs. 4,50,000/- and penalty of equal amount. 2. The tax demand stands confirmed on the ground that the assessees were carrying out only completion and finishing services of lining/tiling ducts etc. and not undertaking industrial constructi....