2014 (2) TMI 952

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.... Das; The applicant filed this application for waiver of predeposit of service tax of Rs.2,52,28,175/- and penalty of equal amount under Section 78 and Rs.1000/- under Section 77 of the Finance Act, 1994. 2. The learned advocate submits that the applicants have rendered the services under the category of commercial or industrial construction service, erection, commissioning and installation serv....

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.... tax where they are primarily used for commercial or industrial purposes. It is submitted that, in this case, the construction of stadium is primarily used for sports activities and, therefore, no tax is payable. He submits that for demand of Rs.41,71,534/-, they have not received the service tax amount for the services rendered and the contract itself was put to litigation. With regard to amount ....