2007 (12) TMI 211

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..... for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in this application is to dispense with the condition of pre-deposit of service tax of Rs. 1,33,10,476/- (Rupees one crore thirty-three lakhs ten thousand four hundred and seventy-six only), and penalty of Rs. 2,66,20,952/- (Rupees two crore sixty-six lakhs twenty thousand nine hundred and fifty-two only). In addition the .....

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..... eline or conduit. However, same would be liable to service only when they are used, primarily, in commerce or industry. 4. The applicants' contention is that the said pipeline was laid down for water supply by GWSSB and cannot be said to be a pipeline used primarily for commercial purpose or industry. On the other hand the adjudicating authority has relied upon the enquiry conducted from GWSSB in .....

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..... we are of the view that the applicants should be put to some terms of pre-deposit. Accordingly, we direct the applicants to deposit an amount of Rs. 40 lakhs (Rupees forty lakhs only) towards duty within a period of 10 weeks from today subject to which the pre-deposit of the balance amount of duty and the entire amount of penalties shall stand waived. Matter to come up for ascertaining compliance .....

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