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TMI Blog2009 (9) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. V. Raja Ram for the Respondent. ORDER M.V. Ravindran, Judicial Member - This stay petition is directed against waiver of pre-deposit of the following amounts :— (i) Service Tax of Rs. 2,43,67,387; (ii) Interest under section 75 of Finance Act, 1994; (iii) Penalty of Rs. 2,44,00,000 under section 78 of the Act; (iv) Penalty @ 2 per cent on the service tax demand per month under se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical issue in the case of Unitech Power Transmission Ltd. v. CCE [Stay Order No. 1142 of 2009, dated 17-8-2009], has granted full waiver of predeposit of the amounts involved thereon. He drew our attention to the said stay order and submits that 'Works Contract' is made liable to service tax with effect from 1-6-2007. It is the submission that the 'Works Contract' like construction, erection, comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd from the contracts that the appellant had undertaken composite contract and may be, one or two contracts will be only for labour work. At the same time, we find force on the contentions raised by the learned Counsel that the Department of Commercial Tax, Government of Andhra Pradesh has assessed their contracts as 'Works Contract' and liability has been ascertained and the same has been dischar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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