2013 (12) TMI 1127

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.... ORDER Per P.K. Das; The applicant has filed this application for waiver of pre-deposit of tax of Rs.23,94,748/- along with interest and penalty. The learned counsel submits that the tax has been demanded under the category of 'Erection and Commissioning Service'. He submits that the applicant is a sub-contractor and rendered the service in the nature of overhead lines from windmill to the Tamil....