2015 (11) TMI 1480

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....nsultant For the Respondent : Shri Govind Dixit, DR ORDER Per R K Singh The Stay Application along with Appeal has been filed against Order-in-Original dated 26.03.2013 in terms of which the service tax demand of Rs. 94,23,765/- was confirmed along with interest and equal mandatory penalty on the ground that the appellant had provided "Commercial or Industrial Construction Service" (CICS) and....

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.... Cricket Association would not qualify to be covered under CICS as it was not meant for commercial purpose and that the demand on that score is Rs. 7,04,466/-. (iii) It provided construction services to the units located in special economic zones and such service was exempt under Notification No. 4/2004-ST, dated 31/03/2004 and the demand on that score was Rs. 3,80,791/-. (iv) It constructed Awasi....