2012 (12) TMI 766

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..... : Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of the Service Tax of Rs.1,03,76,870/-, interest and penalty. 3. The contention of the applicant is that the major portion of the demand i.e approximately Rs.73 lakhs is in respect of Repair and Maintenance of Government buildings and public roads. The contention is that now retrospective amendment has been made b .....

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..... ty in respect of the whole of the contract, which is in respect of the construction of Municipal Corporation Building. In respect of the other demands, the applicant submits that they have paid an amount of Rs.1,50,792/- as Service Tax under Commercial and Industrial Construction Service along with interest of more than Rs.36,000/-. 5. The Revenue submitted that as the applicant had undertaken di .....

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..... pal Corporation of Chandrapur and out of which certain area is used for commercial purpose and in respect of other demands such as Survey and Map Making services, site formation and clearance, excavation and earth moving and demolition services, we find that the applicant had not made out case for complete waiver of pre-deposit. Taking into account the facts and circumstances of the case, the appl .....

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