2013 (1) TMI 242

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..... ay petition is filed for the waiver of pre-deposit of service tax liability of Rs.39,40,268/- along with interest and penalties imposed under various sections for the period 2005-06 to 2009-10 under the category of Residential and Industrial Construction Services.   2. After hearing both sides for some time on the stay petition, we find that the appeal itself could be disposed of at this jun .....

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..... commercial or industrial construction services. It is undisputed that the appellant is providing commercial construction as well as residential construction. In our view, if any service tax liability has to be fastened upon the appellant, it is for the adjudicating authority to come to a conclusion as to what will be the amount attributable to the commercial construction activity as well as the r .....

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