2014 (10) TMI 815

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.....P. Muralidharan, Supdt.-AR JUDGEMENT Per Pradip Kumar Das: The applicant filed this application for waiver of pre-deposit of service tax of Rs. 3,35,168/- along with interest and penalty for the period 2008-09 and 2009-10 under the category of Commercial and Industrial Construction. 2. The learned Counsel submits that the demand was raised denying benefit of the exemption Notificatio....

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....the issue of payment of tax by sub-contractor before the lower authorities. He also submits that admittedly the applicant availed the benefit of Exemption Notification No.1/2006-ST (supra) as well as Cenvat credit and, therefore, they are not eligible to avail the benefit of exemption notification. 4. After hearing both sides and on perusal of the records, we agree with the submission of the le....