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TMI Blog2009 (8) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... ect – Held that: - issue is highly contentious - amount already deposited by the applicant - Waiver of pre-deposit allowed - disposal of the appeal - ST/482/2009 - 1163/2009 - Dated:- 20-8-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY : Shri Venkateshwara Rao , C.A. , for the Appellant. Shri M. Ravi Rajendran, JDR, for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the amount which is to be actually paid towards the service tax. It is the submission that the services provided by the applicant to M/s. Reliance Petroleum Ltd., a SEZ unit, are exempted from Service tax. As regards the liability on the service rendered to M/s. South Central Railways, the learned Chartered Accountant submits that it is also a non-taxable service as the applicant rendered servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant to M/s. South Central Railway, they are claiming exemption of Service tax on the ground that they were rendering services for infrastructure project. At this juncture, we find that this issue is highly contentious one and the same has to be gone into details which can be done only at the time of regular hearing. Considering that an amount of Rs. 7,45,830/- is already deposited by the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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