TaxTMI 
TaxTMI 
2014 (2) TMI 955
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....OWDHURY, A.R.(SUPDT.) ORDER Per Dr. D.M. Misra; This is an Application seeking waiver of predeposit of Service Tax of Rs.93.08 lakh and equal amount of penalty imposed under Section 78 of the Finance Act, 1994. 2. At the outset, ld. Advocate for the Applicant furnishing the break-up of the said demand, submitted that Rs.25.54 lakh relates to 'Management and Repair Services'; Rs.34.60 lakh rel....
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....se of the 'Commercial and Industrial Construction Services' and not classifiable under 'Repairing & Maintenance Services'. Regarding the service of cleaning works, the ld. Advocate submits that they have been engaged in the removal of 'Technological Wastes' in the Coal Handling Plant of M/s. DVC and DPL. It is his submission that primarily, the work relates to Removal of all 'Technological Wastes ....
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....pleaded financial hardship and submitted that the Applicant is a proprietorship concern and direction of predeposit of the confirmed dues would result into a heavy burden, thereby, their business activity may come to standstill. 3. Ld. AR for the Revenue, on the other hand, submits that the ld. Commissioner has recorded a detail-finding and confirmed the service tax, on various taxable services r....
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.... perused the records. Prima facie, we find that the Applicant have failed to substantiate their claim that they were rendering services under 'Works Contract Service' for the relevant period, involving a demand of Rs.32.94 lakh. Also, prima facie, we are not convinced with the argument of the ld. Advocate for the Applicant, after analyzing the scope of the works, relating to 'Cleaning Services' (p....