2011 (10) TMI 103

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..... Archana Wadhwa (for the Bench): After dispensing with the condition of pre-deposit of Service Tax of Rs.7,08,372/- and penalty of equivalent amount imposed under Section 78 and other penalty imposed under Section 77 of the Finance Act, we proceed to decide the appeal itself with the consent of both sides. 2. The appellants have entered into a contract with M/s. Kumbhi Chini Mills  for cons .....

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..... T, Ahmedabad reported as Final Order No. A/190/2011-WZB/AHD dated 25.1.2011. 4. However, he fairly agrees that the lower authorities have not passed orders on the above issue but have wrongly observed that the issue involved is abatement in terms of notification No. 1/2006. The adjudicating authority has held that such abatement is not applicable to the appellants, thus wrongly observing as if S .....

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..... cussion to the effect that the said activity of laying down of pipe lines was being undertaken by the appellants for his client as a social activity and not for commercial purpose. As such, he submits that matter may be remanded to the original adjudicating authority for verifying and examining the above factual aspects. 6. We agree with the above submission of learned DR. We note that lower auth .....

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