2014 (1) TMI 1373

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....for the Assessee. Shri P.N. Sarvaiya, AR, for the Revenue. ORDER This Stay Petition is filed for waiver of pre-deposit of Service Tax of Rs. 70,96,205/-, interest thereof and penalties under Sections 76 and 77 of Finance Act, 1994. 2. The above said amounts have been confirmed by the adjudicating authority as Service Tax liability under the category of Works Contract, relying upon....

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....e for Ahmedabad Municipal Corporation or Ahmedabad Urban Development Authority. The adjudicating authority has held that these two organizations are not established solely for sanitation and are also engaged in the trade and commerce. Prima facie, we do not agree with this finding. We also find that the Board's Circular, dated 15-9-2009 specifically talks about the definition of Commercial or Indu....