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2015 (11) TMI 1480

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....Petitioner : Shri Vipul Khandar, Consultant 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 I....

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....nstruction of the stadium for Madhya Pradesh 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 w....