2013 (2) TMI 355

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..... ndent. [Order per : M. Veeraiyan, Member (T)]. -  Heard both sides on the stay petition. 2. The applicant has entered into an agreement with the Public Health Engineering Department (PHED) of Rajasthan Government for the purpose of laying pipe lines for supplying water to "Special Economic Zone (SEZ) developed by M/s. Mahindra World City (Jaipur) Ltd. who had been granted authorizatio .....

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..... arned Advocate seeks waiver of pre-deposit of service tax demand of Rs. 1,31,74,347/- confirmed under category of "works contract service". 3.2 The learned Advocate also submits that all the relevant particulars about the receipt of amounts from Rajasthan Government were reflected in the ST3 returns. Therefore, invocation of longer period was not justified. 4. The learned Jt. CDR seeks .....

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..... of composition was to be granted demand would be about Rs. 20 lakhs only for the entire period. 5.3 On the aspect of time-bar, we find that the basis for availing exemption by them was their claimed belief that the Government of Rajasthan was a developer of SEZ or a contractor which cannot be treated as bona fide. 5.4 No financial hardships pleaded before us. 6. Taking the entir .....

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