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2015 (7) TMI 758 - AT - Service TaxWaiver of pre deposit - construction of complex service - construction of independent residential units for Rajasthan Housing Board and construction of the corporate office of Ajmer Vidyut Vitaran Nigam Limited - Held that:- Prima-facie, construction of a corporate office for Ajmer Vidyut Vitaran Nigam Limited would not amount to rendition of a taxable service in relation to transmission of electricity, even though construction of the corporate office is in respect of a transmission or distribution agency - no other measure of assessing the extent of this liability since neither the show cause notice nor the impugned order segregate the quantum of consideration received by the appellant from the activity of construction of residential units and construction of the corporate office. - appellant is directed to pre-deposit ₹ 18 lakhs plus the proportionate interest thereon within six weeks - Partial stay granted.
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