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TMI Blog2015 (12) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... ee, Supdt (AR) ORDER Per D M Misra Heard both sides. 2. This is an application seeking waiver of Service Tax of Rs. 32,17,717/- and equal amount of penalty imposed under Section 78 and penalties under other provisions of the Finance Act, 1994. 3. The Ld. Commissioner has confirmed the demand of Service Tax on the ground that during the relevant period 2006-2007 to 2010-2011, the applicant had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anagement, Maintenance or Repair services. Similarly for construction of buildings, foundation of Towers and other civil works, the Ld. Commissioner has confirmed the demand under the category of Commercial or Industrial construction service without allowing abatement under Notification No. 1/2006-ST dated 1/03/2006. The Ld. Advocate Shri K.K. Acharya vehemently argued that the services rendered b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirmed the services under the respective category of erection, commissioning or installation services rendered except the plea of works contract service. Also, since they had not fulfilled the condition of the Notification by availing CENVAT Credit on input services, hence not eligible to the benefit of abatement. 5. Prima facie, we find that the Ld. Commissioner had categorically observed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was denied to them. We find that the said reversal was made after passing of the impugned Order as is evident from their letter dt.20.06.2013. Considering all aspects of the case and the interest of revenue, at this stage, it would be appropriate to direct the applicant to deposit Rs. 1.5 Lakhs pending disposal of the appeal. Consequently, the applicant is directed to deposit Rs. 1.5 Lakhs (Rupee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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