2013 (10) TMI 913

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.... Per Justice G. Raghuram : Waiver of pre-deposit pursuant to the adjudication order dated 28-11-2012 is the relief sought. The adjudication order assessed a service tax demand of Rs.2,17,24,330/-; appropriated Rs.1,22,89,670/- already remitted under commercial or industrial construction service; ordered recovery of the balance tax liability with interest under section 75 of the Finance Act, 199....

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....ction 65(105)(zzza) of the Act, which does not accommodate any abatement under Notification No.15/2004, dated 10-09-2004. 3. Prima facie, on perusal of contract in issue and the analysis by the adjudicating authority, some of the activities/services provided by the appellant fall within the site formation taxable service while others fall within commercial or industrial construction service. Th....