2013 (6) TMI 584

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....ed for the waiver of pre-deposit of Rs.2,80,63,962/- confirmed as service tax and Rs.15,08,214/- confirmed as ineligible cenvat credit, interest thereof and equal amount of penalties imposed under Section 78 of Finance Act, 1994 and under Rule 15 of Cenvat Credit Rules, 2004 read with Section 78 of the Finance Act, 1994. 2. Heard both sides and perused the records. 3. The issue involved in this ....

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....pany Limited and Private Industries. It is his submission that the services of construction rendered to M/s. Gujarat Electricity Board and other Government Organizations cannot be considered as a commercial construction. He would submit that the issue is to be argued on the basis of interpretation of definition of services provided. It is his submission that the issue of limitation will also arise....