2013 (10) TMI 536

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....ikh, Advocates For the Respondent: Shri P.N. Sarvaiya, A.R. ORDER Per : Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 75,96,470/- confirmed as service tax, interest thereof and penalties under various sections of Finance Act, 1994. 2. The above said amounts have been confirmed by the adjudicating authority as service tax liability on the g....

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....the same through M/s. Systematic Conscom Limited and M/s. Aquatec Electricals Limited. In our view, prima-facie, the findings recorded by the adjudicating authority seems to be at variance from the wording of notification. The wordings of indicate that the Central Government intends to exempt the taxable services of any description provided to a unit (including a unit under construction) of Specia....