2012 (6) TMI 164

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..... dent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in the application is to dispense with the pre-deposit of Service tax of Rs. 94,23,337/-, Rs. 17,99,016/- and Rs. 5,20,155/- confirmed against the applicant/appellant along with interest and the penalty of identical amounts imposed upon the applicant/appellants. 2. After hearing both the sides, we find that the appellant is enga .....

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..... es, which does not include laying down of long distance pipe lines. However, CBEC, vide its Circular No. 79/9/2004-S.T., dated 17-9-2004 has clarified that any pipe line other than those running within an industrial and commercial establishments such as factory, refinery and similar industrial establishments are long distance pipe lines. Thus, construction of pipelines running within such an indus .....

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