2015 (10) TMI 698

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....hel, J. For the Petitioner :- Parv Agrawal For the Respondent :- Sr. S.C. ORDER The appeal by the assessee arises from an order dated 28 July 2014 passed by the Customs, Excise & Service Tax Appellate Tribunal1 on an application for waiver of pre-deposit. The original Adjudicating Authority confirmed a demand of Rs. 11.51 lacs together with interest and penalties while invoking the ....

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....1.06.2007, because prior to 01.06.2007 the classification of their services will be as per the provisions existing then. As regards the main contention of the appellants that the services rendered to IIT Kanpur were not liable to service tax is view of the retrospective amendment referred to above, it is to submit that the said retrospective amendment is applicable only to non-commercial Governmen....