2014 (2) TMI 666

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mr. B.S.V. Murthy, JJ. For the Appellant: Shri Govind Raju, Consultant For the Respondent: Shri N. Jagdish, Superintendent (AR) ORDER Per: P. G. Chacko: This application filed by the appellant seeks waiver and stay in respect of the adjudged dues including an amount of Rs.41,63,108/- demanded towards service tax and education cesses under two heads viz., 'industrial or commercial c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....was rendered to FCI whose functions are not primarily commercial. In this connection, he has quoted from Wikipedia. Per contra, the learned Superintendent (AR) refers to a stay order dated 29.3.2011 passed by this bench in appeal No.ST/1679/2010 (2011-TIOL-573-CESTAT-BANG.) wherein the contention of the assessee that the buildings constructed by them for use by BSNL etc. were not commercial buildi....