2013 (10) TMI 532

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....R : S S Kang Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of Service Tax of Rs.99,27,387/-, interest and penalty. The demand is confirmed on the ground that applicant has undertaken commercial and industrial service during the period in dispute. 3. The contention of applicant is that applicant had undertaken the construction of platforms of Agricultural Produc....

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....atform in open place which is to facilitation the sale and purchase agricultural produce i.e cotton are not covered under the commercial or industrial construction. Hence, the demand is not sustainable. 4. Revenue relied upon the finding of the lower authority and the definition as provided under section 65 of the Finance Act. The contention of the Revenue is that as per the business of Commercia....