2007 (12) TMI 211

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....llant. Smt. A. Vasudev, Jt. CDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in this application is to dispense with the condition of pre-deposit of service tax of Rs. 1,33,10,476/- (Rupees one crore thirty-three lakhs ten thousand four hundred and seventy-six only), and penalty of Rs. 2,66,20,952/- (Rupees two crore sixty-six lakhs twenty thousand nine hundred....

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....said services included construction of pipeline or conduit. However, same would be liable to service only when they are used, primarily, in commerce or industry. 4. The applicants' contention is that the said pipeline was laid down for water supply by GWSSB and cannot be said to be a pipeline used primarily for commercial purpose or industry. On the other hand the adjudicating authority has rel....