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TMI Blog2010 (9) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... CDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - In this application, the appellant seeks waiver of pre-deposit and stay of recovery in respect of service tax of over Rs. 2.49 crores, demanded by the Commissioner for the period from March to September, 2006, as also in respect of the penalty imposed by the Commissioner, under Sec. 76 of the Finance Act, 1994. After examini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account by the adjudicating authority while computing the demand of service tax for the entire period. It appears from the submissions of both sides that the computation of service tax amounting to over Rs. 1.45 crores in Annexure-10 to the memo of appeal is based on Ground No.(5) of the appeal, wherein the appellant has given an account of the projects in respect of which no credit, according to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No. 1/2006-S.T., dated 1-3-2006 to the facts of this case. That Notification granted partial exemption from payment of service tax in respect of commercial or industrial construction service with effect from 1-3-2006. Accordingly, a provider of this service may pay service tax to the extent of 33% of the gross taxable value subject to condition that no CENVAT credit shall be taken o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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