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2014 (12) TMI 501 - CESTAT MUMBAIWaiver of pre deposit - construction and repair activity - construction of foundation walls for sub-station or control rooms, foundation for electricity tower etc - Exempted under Notification No. 45/2010-S.T., dated 20-7-2010 - Held that:- Applicants also relied on the Notification No. 11/2010-S.T. which provides exemption to services provided for transmission of electricity only. During the arguments, the applicants disclosed that the demand for the period after 26-2-2010 comes to approximately ₹ 11 lakhs. The applicants already deposited more than ₹ 18 Lakhs. In respect of the demand on the construction of hostel for women and Synthetic Track in the University, we find that there is no dispute regarding this activity and, prima facie, the activity is not commercial. In the above facts and circumstances of the case, the amount already deposited is sufficient for hearing of the appeal. Pre-deposit of the dues is waived and recovery thereof is stayed during the pendency of the appeal. - Stay granted.
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