9911796707
TMI Blog2010 (12) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... thikeyan, Technical Member. - This application filed by M/s. IVRCL Infrastructures & Projects Ltd., seeks waiver of pre-deposit of service tax of Rs. 3,92,55,596, applicable interest and, penalty imposed on it under section 76 of the Finance Act, 1994 (the Act). The appellant was engaged in laying pipeline for Gujarat Water Supply and Sewerage Board (GWSSB) under contract during the period 1-10- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19/2010, dated 17-5-2010] wherein the Tribunal had held that GWSSB was constituted mainly to ensure supply of drinking water to rural population and maintenance of sewerage system. Provision of drinking water to the community in Gram Panchayats and Nagar Panchayats in the state on recovery of user charges at a highly subsidized rate did not come under the expression "industry" used in the taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Industrial Disputes Act, 1947. It is his submission that while passing the earlier order cited, the Apex Court's judgment in the case of Shatrusailya Digvijaysingh Jadeja (supra) was not available to the Tribunal. 4. On a careful consideration of the submissions made by both sides, we find that after considering all the relevant facts in Nagarjuna Construction Co. Ltd. case (supra), we h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances pending consideration of contentious arguments raised by the revenue, we order complete waiver of the dues adjudged against the appellant consistent with our earlier stay order. The stay petition is allowed.
5. Considering the prayer of both sides, we order that this appeal shall be linked with appeals No. ST/899/09 and ST/326-328/09 and posted for hearing on 20-1-2011. X X X X Extracts X X X X X X X X Extracts X X X X
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