2012 (8) TMI 315

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....sp; This Stay Petition is filed for the waiver of pre-deposit of the amounts involved confirmed by the adjudicating authority as demand of Service Tax on the appellant on the ground that they have not discharged the Service Tax liability under the category of Construction services.   2. After hearing both sides for some time on the Stay Petition, we find that the issue is in narrow comp....

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....before the adjudicating authority, but could not produce the evidence of discharge of Service Tax liability by M/s Siemens (India) Ltd on both the contracts. 4. Ld.A.R. appearing for the Department, submits that in the absence of any evidence before the adjudicating authority, the adjudicating authority was correct in coming to the conclusion. 5. On careful consideration of the submissions m....