2014 (5) TMI 613

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...., Supdt.-AR JUDGEMENT Per Pradip Kumar Das: The applicant filed this application for waiver of   pre-deposit of tax of Rs.31,31,211/- along with interest and penalty for the period 2005-06 to 2009-10. 2. The learned Counsel on behalf of the applicant submits that the tax was demanded under the category of Construction Service. He drew the attention of the Bench to the relevan....

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....following decisions:-            (i) M/s. Jothi Engineering Co. Vs Commissioner of Central Excise, Coimbatore reported in 2012-TIOL-287-CESTAT-MAD and          (ii) S. Kadirvel Vs Commissioner of Central Excise & Service Tax, Tiruchirapalli reported in 2013 (30) S.T.R.414 (Tri.-Chennai). 4. After hea....

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....nsidered the submissions on both sides and also stay orders passed previously in similar matters. We reproduce para-4 of the stay order passed in Appeal No.ST/466/2011 in the case of S.Kadrivel Vs CST, Tiruchirapalli, which reads as under:-                After considering the submissions, we have found prima facie case for t....