2014 (3) TMI 34

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.....K. Singla, Commissioner (AR) ORDER Per: P.G. Chacko; This application filed by the appellant seeks waiver and stay in respect of the adjudged dues which include a sum of Rs. 8.24 crores demanded towards service tax and education cesses for the period from April 2008 to March 2009. The appellant was engaged in the activity of 'Renting of Immovable Property' (output service) during the sai....

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....lation to, the rendering of Industrial or Commercial Construction Service by the building contractors and the latter would be an input service for the appellant. In other words, prima facie, there was no direct nexus between the inputs/input services and the Renting of Immovable Property. These aspects were considered by this bench in Stay Order No. 1095/2012 dated 14.06.2012 in the case of M/s. G....