2013 (3) TMI 733

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....r the Appellant. Shri D.D. Joshi, Superintendent (AR), for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - The applicants are seeking waiver of pre-deposit of service tax demands confirmed against them along with interest and penalties. The demands confirmed against them are mainly under the category of 'construction service'. 2. Demand of Service Tax of Rs. 20,23,....

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..... 3. Considering the submissions made by the ld. counsel, we are of the view that for this demand, the applicants have made out a case for 100% waiver of pre-deposit. Accordingly, we waive the pre-deposit of the demand on this account. 4. Demand of Rs. 6,75,573/- has been confirmed against the applicants under the category of 'Commercial or Industrial Construction Service'. The ld.....

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....e tax came into effect on 1-7-2010 and demand in this account pertains prior to 1-7-2010 and therefore, the demand is not sustainable. Considering the fact that the provision for levy of service tax on this account came into force with effect from 1-7-2010, the applicants have made out a case for 100% waiver of pre-deposit. Accordingly, we grant waiver of pre-deposit on this account also. 7.&em....

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....n compliance with Sec. 35F of the Central Excise Act read with Sec. 83 of the Finance Act, 1994. Therefore, we waive the pre-deposit of the balance amount of service tax, interest and penalty. 9. Another demand of Rs. 91,163/- confirmed on account of construction of shops for NIT under the category of commercial or industrial construction service is not disputed by the applicants and the d....