2014 (5) TMI 648

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....ndent : Shri J. Nair, A.R. JUDGEMENT Per : Mr. M.V. Ravindran; This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 16,64,677/-, interest thereof and penalties under Section 77 and 78 of the Finance Act, 1994. The said liabilities are fixed by the lower authorities on the ground that during the period 01.02.2010 to 30.06.2010, the appellant had provided/ rendered servi....

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....of Khurana Engineering Limited - 2011 (21) STR 115 (Tri. Ahmd.) and Sima Engineering Constructions  2010-TIOL-1734-CESTAT-MAD, would apply. 3. Learned departmental representative on the other hand would submit that the appellant had constructed houses and transferred the same directly to the families living Below Poverty Line as has been identified. It is his submission that the decisions in....

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....isputed that the appellant had rendered services/ constructed 112 residential buildings for Surat Municipal Corporation. It is also undisputed that these residential buildings were allotted to the families who are identified as Below Poverty Line families based on lottery system. It is not very clear from the records that Surat Municipal Corporation has charged any amount from these families. We f....