2014 (2) TMI 43

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....utty, A.R. ORDER Per: Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of Rs. 4,30,921/- confirmed as service tax, interest thereof and penalties imposed under various sections. 2. The above said amounts have been confirmed by the lower authorities as service tax liability on the appellant, on the ground that the appellant having availed the benefit of Not....

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....-ST, cannot be denied. 3. Learned departmental representative reiterates the findings of the lower authorities. 4. On careful consideration of the submissions made and perusal of the records, we find that the issue involved in this case is regarding availment of benefit of Notification No. 1/2006-ST dated 01.3.2006. It is undisputed that the appellant herein is providing Commercial and Indus....