2015 (12) TMI 278

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..... he appellants have already been granted stay by this Tribunal in similar cases and construction carried out at Srilanka, residential staff quarters etc., may not be liable for service tax. After excluding the value of above services, prima facie, we find that the appellants have not made out a case for total waiver of pre-deposit of service tax on other construction activities. By following the de .....

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..... 77; 8,54,78,295/- and ₹ 1,87,58,537/- in both the OIOs dated 20.11.2013 and dated 22.11.2013 under Commercial or Industrial Construction Service, Construction of Residential Complex service, Erection, Commissioning or Installation Service, Dredging Service and Site Formation and Clearance, Excavation and Earthmoving and Demolition Service etc. and also imposed penalty under Section 76 of the .....

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..... fter considering both sides and on perusal of records we find that service tax demanded under various categories for construction of both commercial as well as residential and other construction activities. Out of total demand, T-Sunami construction, construction of indoor stadium where the appellants have already been granted stay by this Tribunal in similar cases and construction carried out at .....

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