2015 (10) TMI 2548

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....nkit Kanodia, C.A. for the Appellant Shri S.Sharma, Commr.(AR) for the Respondent ORDER Per Dr. D.M. Misra. 1. This application is filed seeking waiver of pre-deposit of Service Tax of Rs. 1.69 Crores and equal amount of penalty imposed under section 78 and penalties under other provisions of Finance Act, 1994. 2. At the outset the ld.C.A. for the applicant submits that the applican....

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....paid by them. It is his submission that in nutshell a total amount of Rs. 4.18 Lakhs has been deposited by them. 3. The ld.AR for the Revenue reiterated the findings of the ld.Commissioner. 4. Prima facie we find that the Service Tax on 'works contract service' has been levied w.e.f. 01.06.2007 wherein the scope and meaning of 'works contract' has been defined under the Finance Act, 1994. Th....