2014 (1) TMI 1254

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Adv. For the Respondent: Shri Premanand Das, Commissioner (AR) ORDER Per: S. S. Kang: Heard both sides. 2. The applicants filed this application for waiver of pre-deposit of service tax of Rs. 4,31,01,251/- interest or penalty. The applicants are registered with the Revenue under the category of 'Commercial or Industrial Construction Service'. The applicants are undertaking the ac....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Revenue is of the view that the applicants are undertaking completion and finishing services. The contention is that in reply the show-cause notice the applicants specifically mentioned that the applicants had undertaken the activity of repairing and renovation of the existing building such as call-centres and banks. In spite of that the adjudicating authority denied the benefit of the Notificatio....