2013 (10) TMI 191

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....Respondent : A K Nigam, AR   PER : M.V. Ravindran This stay petition is filed for waiver of predeposit of an amount of Rs.90,70,559/- confirmed as service tax liability, interest thereof and penalty under Section 78 of the Finance Act 1994 on the ground that the appellant has not discharged service tax liability under the category of "erection, commissioning or installation service....

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....n of the submissions made by both sides, we find that it is not in dispute that the appellant is laying optical fibre cables for BSNL and other telecom service providers. The appellant has claimed that this activity does not amount to rendering of any service but has also paid service tax claiming the benefit of Notification No. 1/2006-ST after availing the benefit of abatement of 67%. Be that as ....