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2016 (9) TMI 433 - CESTAT CHANDIGARH

2016 (9) TMI 433 - CESTAT CHANDIGARH - TMI - Waiver of pre-deposit - Demand alongwith interest and penalties - Commercial or Industrial Construction service and Repair and Maintenance services - construction of bathrooms, routine maintenance of station buildings and routine cleaning of plant area - period involved is April, 2011 to September, 2011 - Held that:- admittedly, the painting of residential quarters of Nashik thermal power station are not covered under commercial or industrial services .....

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t and penalty shall remain stayed off during the pendency of appeal. - Waiver partly granted - ST/52885/2014 - Stay Order No. 60226/2016- Dated:- 2-8-2016 - Mr. Ashok Jindal, Member (Judicial) and Mr. B. Ravichandran, Member (Technical) Shri Mohinder Singh, Advocate for the appellant Shri Atul Handa, Ld. A.R for the respondent ORDER The demand of service tax has been confirmed against the applicant under the category of 'Commercial or Industrial Construction service' and 'Repair and .....

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rious services of service tax; therefore, they are liable to pay service tax on their activities. In this set of facts, the proceedings were initiated against the appellant and a demand of ₹ 3,79,696/- has been confirmed against the appellant by way of impugned order alongwith interest and various penalties imposed under the Finance Act, 1994. 3. The Ld. Counsel appearing on behalf of the applicant submits that the thermal power plant is not a commercial or industrial concern; therefore th .....

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