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M/s Uem India Ltd. Versus Commissioner of Service Tax, Delhi-I

2015 (10) TMI 55 - CESTAT NEW DELHI

Waiver of pre deposit - Commercial or Industrial Construction Service - 67% abatement - Held that:- Work done for the UP Jal Nigam would not be covered under CICS, prima facie the same would be the case with regard to the work done for Delhi Jal Board. The appellant has an arguable case for the work done for Haryana Urban Development Authority relating to construction of 50 MLD main sewage pumping station for supplying treated water to residential localities. However construction of effluent tre .....

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read with Section 83 of the Finance Act, 1994 - Partial stay granted. - Application No.ST/STAY/61449/2013-CU[DB], In Appeal No.ST/60403/2013-CU[DB] - Dated:- 4-8-2015 - G Raghuram, President And R K Singh, Member (T) For the Appellant : Shri B L Narasimhan, Adv For the Respondent : Shri Govind Dixit, DR ORDER Per: R K Singh: Stay application along with appeal has been filed against Order in-Original dated 24.08.2013, in terms of which service tax demand of ₹ 4,29,65,586/- was confirmed un .....

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mpugned demand (Rs.) Total service tax demand (after abatement) (Rs.) Delhi Jal Board. Construction of 1 MGD 72,35,251 25,09,154 7,60,167 79,95,419 32,69,321 Akshardham Sewage Treatment Plant using Membrane bio-reactor technology for re-circulation of treated effluent for Common Wealth Games Village Haryana Urban Development Authority, Gurgaon Construction 50 MLD main sewage pumping station for supplying treated water to industrial localities 1,03,43,036 35,86,920 5,13,552 1,08,56,587 41,00,472 .....

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estore and develop the lakes 56,04,985 19,43,785 - 56,04,985 19,43,785 U.P. Jal Nigam, Lucknow Contract for laying down of pipelines to supply water to residential localities. - 1,19,96,840 1,19,96,840 1,1996,840 Total 2,93,19,712 1,01,67,949 1,36,45,874 4,29,65,586 2,38,13,824 2. The appellant has contended that (i) in respect of first Show Cause Notice, 67% abatement has not been given, which it was entitled to. (ii) Construction of 50MLD main sewage pumping station for supplying treated water .....

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