2015 (12) TMI 550

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Respondent : S S Chatterjee, Supdt (AR) ORDER Per D M Misra Heard both sides. 2. This is an application seeking waiver of Service Tax of Rs. 32,17,717/- and equal amount of penalty imposed under Section 78 and penalties under other provisions of the Finance Act, 1994. 3. The Ld. Commissioner has confirmed the demand of Service Tax on the ground that during the relevant pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nce work of old towers under the category of Management, Maintenance or Repair services. Similarly for construction of buildings, foundation of Towers and other civil works, the Ld. Commissioner has confirmed the demand under the category of Commercial or Industrial construction service without allowing abatement under Notification No. 1/2006-ST dated 1/03/2006. The Ld. Advocate Shri K.K. Acharya ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on of service, therefore, the Commissioner has confirmed the services under the respective category of erection, commissioning or installation services rendered except the plea of works contract service. Also, since they had not fulfilled the condition of the Notification by availing CENVAT Credit on input services, hence not eligible to the benefit of abatement. 5. Prima facie, we find that th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h benefit of Notification 01/2006 ST dt.01.03.2006 was denied to them. We find that the said reversal was made after passing of the impugned Order as is evident from their letter dt.20.06.2013. Considering all aspects of the case and the interest of revenue, at this stage, it would be appropriate to direct the applicant to deposit Rs. 1.5 Lakhs pending disposal of the appeal. Consequently, the app....