2012 (12) TMI 766

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of the Service Tax of Rs.1,03,76,870/-, interest and penalty. 3. The contention of the applicant is that the major portion of the demand i.e approximately Rs.73 lakhs is in respect of Repair and Maintenance of Government buildings and public roads. The contention is that now retrospective amendment has been made by....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y in respect of the whole of the contract, which is in respect of the construction of Municipal Corporation Building. In respect of the other demands, the applicant submits that they have paid an amount of Rs.1,50,792/- as Service Tax under Commercial and Industrial Construction Service along with interest of more than Rs.36,000/-. 5. The Revenue submitted that as the applicant had undertaken dif....