2014 (7) TMI 325

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....R) PER : D M Misra 1. This is an Application seeking waiver of pre-deposit of Service Tax of Rs. 60.99 Lakhs and equal amount of penalty imposed under Section 78 and penalty of Rs. 1,000/- under Section 77 of the Finance Act, 1994. 2. At the outset Shri K.K. Acharya, Ld. Advocate for the Applicant submitted that around Rs. 52.60 Lakhs against the aforesaid demand relates to Service Tax fo....

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....on of the Ld. Adjudicating Authority recorded at para 5.7 of the impugned order. He submits that besides construction of residential quarters for CISF personnel, the Applicant had also constructed barracks, quarter guard room and armoury stores, welfare centre & multipurpose hall, shops, garages etc. which could not come under the category of construction of residential complexes and the aforesaid....

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....residential complex would definitely include incidental and ancillary facilities attached to the residential quarters so as to make the residential complex livable. However, we are of the view that the Applicant had rendered services under the category of "Commercial and Industrial Construction Services" by raising boundary walls for M/s. Jindal Stainless Steel Ltd., Kalinganagar Industrial Comple....