2011 (2) TMI 499

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..... ts are seeking waiver of pre-deposit of service tax, interest and penalties levied on them by the impugned order to the tune of Rs.84,37,992/-. Service tax has been raised on three counts:-     a) For construction of residential flats of NTPC for residence of their employees. The demand on this count is Rs.17,82,062/-;     b) The applicants have been provided servic .....

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..... d case in their favour. Accordingly, the service tax demand on this account of Rs.17,82,062/- is waived and stayed thereof during pendency of the appeal. 3. Coming to the next issue of jurisdiction, we are not convinced with the arguments of the learned Advocate as the applicants are not registered under the Commissioner under which they have provided the service. On this issue, the learned Advoc .....

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..... Rs.1,33,007/-within eight weeks. 5. On compliances being made as mentioned herein above of the amounts i.e. 50% of (Rs.20.31 lakhs and Rs.1,33,007/-) within eight weeks, the balance amount of service tax, interest and penalties shall remain waived and their recovery stayed thereof during pendency of the appeal. Compliance to be reported on 6th May, 2011.
Case laws, Decisions, Judgements, Ord .....

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