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2014 (2) TMI 1128

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.... Per Sahab Singh : This is an application filed by M/s Tyagi Associates seeking waiver of pre-deposit and stay recovery of the tax, interest and penalties adjudged against them. 2. In this case, a Show Cause Notice was issued to the applicant demanding service tax on site formation and clearance excavation and earth moving and demolition service amounting to Rs.8,57,385/-. Show Cause Notice ....

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.... they have received three work orders and the work for first and second work orders were done before 16th June 2005 and third work order was for adjustment. He submits that all the bills in respect of the services were issued by them before 16th June 2005. Therefore they cannot be charged to tax under the new service which came on 16th June 2005. Therefore they have a strong case for waiver of pre....