2013 (9) TMI 1165

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....G.L. Deshpande, Advocate, for the Appellant. Shri Premanand Das, Commissioner (AR), for the Respondent. ORDER [Order per : S.S. Kang, Vice President]. - The applicant filed this application for waiver of pre- deposit of Service Tax of ₹ 1,71,53,980/-. 2. A demand of ₹ 91,34,165/- is confirmed on the ground that the applicant had undertaken the activity of commissioning and ins....

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.... providing internal electrification for Nagpur Parishad building etc. The applicant, during arguments, admitted that the demand of ₹ 30 lakhs is in respect of internal electrification of commercial building and the applicant is liable to pay this service tax. 4. In respect of the demand of ₹ 13,32,315/-, the contention of the applicant is that it is in respect of GTA service and ....

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....electricity provided by a person to any other person. In the present case, admitted facts are that the applicant had not undertaken any activity of transmission and distribution of electricity. The applicant is undertaking the activity of construction, erection and testing and commissioning of high tension/low tension lines distribution transformers. Therefore, we find that the applicant is not en....