TMI Blog2016 (9) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... ber, 2011 - Held that:- admittedly, the painting of residential quarters of Nashik thermal power station are not covered under commercial or industrial services. Therefore, this Tribunal arrived on the decision that painting of residential quarters do not qualify as a service provided is of commercial or industrial in nature, but in this case, all the activities have been provided to thermal power ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices' during the period from April, 2011 to September, 2011, for the activities undertaken by the appellant namely construction of bathrooms, routine maintenance of station buildings and routine cleaning of plant area. 2. The facts of the case are that the appellant has provided the services to M/s Guru Gobind Super Thermal Plant owned by Punjab Electricity Board and providing the above me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is maintaining and repairing station buildings of thermal power station. He took reliance on the decision in the case of P.B. Rathod reported in 2015 (39) S.T.R. 650 (Tri.-Mum.) in support of his contention. 4. On the other hand, the Ld. AR on behalf of the Revenue opposed the contention of Ld. Counsel and submits that the thermal power plant is a commercial or industrial concern; therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... industrial in nature, but in this case, all the activities have been provided to thermal power station. Therefore, the appellant is not able to make out a case for complete waiver of pre-deposit. In that circumstance, we direct to appellant to make a pre-deposit of 25% of the service tax amount in dispute within four weeks and report on 19-09-2016. On such compliance, balance amount of service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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