2014 (5) TMI 613

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..... Kumar Das: The applicant filed this application for waiver of   pre-deposit of tax of Rs.31,31,211/- along with interest and penalty for the period 2005-06 to 2009-10. 2. The learned Counsel on behalf of the applicant submits that the tax was demanded under the category of Construction Service. He drew the attention of the Bench to the relevant portion of the order. It is seen that the .....

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..... p;       (i) M/s. Jothi Engineering Co. Vs Commissioner of Central Excise, Coimbatore reported in 2012-TIOL-287-CESTAT-MAD and          (ii) S. Kadirvel Vs Commissioner of Central Excise & Service Tax, Tiruchirapalli reported in 2013 (30) S.T.R.414 (Tri.-Chennai). 4. After hearing both sides and on perusal of the records, we f .....

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..... ders passed previously in similar matters. We reproduce para-4 of the stay order passed in Appeal No.ST/466/2011 in the case of S.Kadrivel Vs CST, Tiruchirapalli, which reads as under:-                After considering the submissions, we have found prima facie case for the appellant inasmuch as it is not in dispute that the ho .....

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