2012 (11) TMI 1084

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....for the Respondent P.R. Chandrasekharan:- 1. The appeal and stay application are directed against the Order-in-Original No.47/ST/SB/2011-12 dated 31.7.2012 passed by the Commissioner of Service Tax, Mumbai wherein a demand of Rs. 1,82,09,723/- has been confirmed against the appellant along with interest and penalties by denying the benefit of abatement under Notification No. 15/2004-ST dated....

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....ve in the context of Notification NO. 1/2006 dated 1.3.2006 which succeeded the Notification NO. 15/2004. Following the said decision, the Hon'ble High Court of Delhi in the case of Era Infra Engineering Ltd. reported in took the same view and directed that while the adjudicating authority shall be at liberty to proceed with adjudication proceedings but they will not include for the purposes o....