2014 (1) TMI 308

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..... ty Commissioner (AR), for the Respondent. ORDER Heard both sides on the stay petitions. 2. The applications seek waiver of pre-deposit of Rs. 2.66 crores along with interest and penalties. 3.1 The appellants have paid a sum of Rs. 26,81,563/- in respect of one of the contracts under the head 'works contract'. The activities under the said contract relate to "site formation" and they .....

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..... er (AR), we, prima facie, find that the activities of construction of Ash Dyke cannot be treated as falling under 'site formation' but the said activities will fall under Commercial/Industrial Construction service and, therefore, no differential tax is payable. 5. In view of the above, we direct the appellant to deposit a sum of Rs. 70 lakhs (Rupees seventy lakhs only) within six weeks from .....

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