2008 (5) TMI 156

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..... i R.P. Raheja, JCDR, for the Respondent. [Order per: S.L. Peeran, Member (J) (Oral)]. - The appellant is required to pre-deposit total Service Tax amount of Rs. 70,32,227/- out of which he has already deposited Rs. 38,58,370/- leaving a balance of Rs. 31,73,857/-. The appellant is carrying on construction activity and they were covered under the Finance Act under the heading of "Commercial or Ind .....

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..... d includes the value of materials received by the appellants. Therefore, he submits that there is no error in the order and they are not entitled for the abatement on these two materials received by them. He prays for directing the appellants to pre-deposit the balance amount. 4. We have carefully considered the submissions. We find that Madras High Court on this very issue has granted waiver of .....

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