2013 (12) TMI 906

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....K. Singla, Commissioner (AR), for the Respondent. ORDER In the present appeal there is a confirmed demand of Rs. 6,63,03,048/- confirmed against the appellant for the period 16-6-2005 to 31-5-2010 along with appropriate interest and penalties under Sections 76, 77 and 78 of the Finance Act, 1994. The demand is confirmed under two classifications. Up to 1-6-2007 the demand is confirmed under ....

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....be demand in the case of facilities other than residential accommodation for the reason that these buildings were not for business or commerce and could not have been covered under the entry for "Commercial or Industrial Construction Services". There is no such cases made out in the show cause notice or adjudication order. However, the lower authorities have confirmed the demand for such facilitie....

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....s that his case is fully covered by the clarification issued by the Board and therefore the appeal should be heard without pre-deposit of dues arising from the impugned order. 5. Opposing the prayer the Commissioner (AR) reiterated the findings in the adjudication order. He pleaded that the case of the Revenue is little stronger after the introduction of the entry at Section 65(105)(zzzza), whe....