2013 (10) TMI 684

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.... AND SHRI S.KUMAR, ADVOCATE FOR THE RESPONDENT: SHRI S.CHAKRABORTY, A.R. (ASSTT. COMMR.) ORDER Per Dr. D. M. Misra; This is an Application seeking waiver of predeposit of Service Tax of Rs.4,01,77,692/- and equal amount of penalty imposed under Section 78 of the Finance Act, 1994 and penalty of Rs.5,000/- under Section 77 of the said Act. 2. At the outset, ld. Advocate for the Appli....

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....ocate also submitted that the Applicant are registered under Works Contract with the State Government of Bihar with effect from 31.07.1991 and discharged necessary tax-liability under the relevant State Act. The ld. Advocate further submitted that perusal of these Agreements would show that they had rendered services relating to roads, bridges, railways, dams etc. The ld. Advocate also submitted t....

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....rused the records. Prima facie, we find that the Applicant Company is a Government of India Enterprise and had rendered services mainly relating to construction of the roads, bridges, dams etc., which fall under the exception clause of the definition of Commercial and Industrial Construction Services. Further, we find that the Applicant were registered with the State Government of Bihar under the ....