2014 (1) TMI 1254

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... remanand Das, Commissioner (AR) ORDER Per: S. S. Kang: Heard both sides. 2. The applicants filed this application for waiver of pre-deposit of service tax of Rs. 4,31,01,251/- interest or penalty. The applicants are registered with the Revenue under the category of 'Commercial or Industrial Construction Service'. The applicants are undertaking the activities of repair and renovation of office .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e undertaking completion and finishing services. The contention is that in reply the show-cause notice the applicants specifically mentioned that the applicants had undertaken the activity of repairing and renovation of the existing building such as call-centres and banks. In spite of that the adjudicating authority denied the benefit of the Notification. Hence the demand is not sustainable. 4. R .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ishing as provided under clause (c) of the scope of commercial construction service. The activity undertaken by the applicants comes under clause (d) of commercial construction service. Therefore, prima facie, the applicants have made out a strong case in their favour. Therefore, pre-deposit of the dues adjudged is waived and recovery thereof is stayed during the pendency of the appeal. 7. Stay p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X