2014 (12) TMI 871

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....e applicant filed this application for waiver of predeposit of tax of Rs. 6,15,809/- along with interest and penalty for the period 01.05.2006 to 23.02.2009, under the category of 'Commercial and Industrial Construction Service'. 2. The Ld. Advocate on behalf of the applicants submits that the demand of tax of about Rs. 2.69 lakhs is related to the construction of Control Room of TNEB at Madurai ....

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....rial service. The Ld. AR reiterates the findings of the adjudicating authority. 3. After hearing both the sides and on perusal of the records, we find that the exemption Notification No. 45/2010-ST (supra) is relating to the transmission and distribution of electricity provided by the service provider to the service recipient. The Tribunal in the case of K. Shanmugavelu (supra), allowed the appea....