2013 (12) TMI 381

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Misra This is an application seeking waiver of pre-deposit of Service Tax amounting to Rs.75.97 Lakhs and equal amount of penalty imposed under Section 78 and penalties under various other provisions of Finance Act, 1994. 2. The Ld. Advocate at the outset, submitted that the applicant has rendered services under the category of construction services in respect of commercial or industrial bu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... other service receivers mentioned in the said list, the Ld. Commissioner has not extended the benefit of abatement of 67% from the gross value in determining the tax liability. The Ld. Advocate has further submitted that even though the Ld. Commissioner has agreed in principle that the services rendered to receivers as above are not taxable but denied the benefit on the ground that they could not....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....March, 2009 totalling to an amount of Rs.50.00 Lakhs. Thus they could able to reconcile the differences of value which could not be earlier substantiated by them before the Ld. Commissioner. Ld. Advocate further submitted that they had during the course of adjudication accepted their liability in respect of other service receivers and paid service tax amounting to Rs.6.00 Lakhs approx. 3. Ld. A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....taken up for disposal. 5. We find that services have been rendered under the category of commercial construction services by the appellant to various agencies as mentioned above. It is the claim of the appellant that they have rendered the services to Government authorities viz. Eastern Railways and others wherein the service tax liability would not arise. We find from record that in principle,....