2013 (11) TMI 42

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....PAL, A.R.(APPRAISER) ORDER Per Dr. I.P. Lal This is an Application filed by the Applicant seeking waiver of pre-deposit of demand of Rs.52,36,222/- along with the interest at appropriate rate and imposition of equal amount of penalty under Section 78 and penalty of Rs.5,000/- under Section 77 of the said Act. 2. At the outset, ld. Consultant for the Applicant has submitted that service tax has....

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....sis Service has been introduced in the said Act with effect from 01.05.2006 in the Applicants own case. They did not provide any service after the said date. He further stated that Transportation Charges were the reimbursable expenses in connection with movement of their staff engaged in execution of the aforesaid project. The Investigation Services and the amount realized for survey and map-maki....

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....ocument Charges etc. rendered by them, were in the context of road-construction by Government Agencies and service of road-construction was a wholly exempted service and therefore, they are not liable to service tax. They have placed reliance on Circular No.80/10/04-ST dated 17.09.2004 and Circular F.No. B-I/6/2005-TRU dated 27.07.2005. It is evident from perusal of para 13.13.4 of the Circular da....