2012 (9) TMI 852

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..... missioner (AR) Per: S S Kang: Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of the amount of service tax of Rs. 37,84,178/-, interest and penalties. The applicant is a statutory corporation established by the Maharashtra State Government under the Maharashtra Industrial Development Act, 1961. The applicant set up an industrial estate and the plots were give .....

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..... isions of law are not taxable under the Service Tax. The contention is that as the adjudicating authority held that the applicant is a public authority, therefore in view of the Board's circular, the demand of service tax is not sustainable. 4. The contention of the Revenue is that as the applicant entered into a contract with the lessee by way of lease deed under which the applicant undertook to .....

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