2013 (7) TMI 348

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..... of concrete coated pipes as well as for open cut river crossing which includes de-watering, dismantling the cofferdam, restoring the river bed etc. Waiver of pre- deposit – The court held that the case is not for total waiver of pre-deposit of the amounts involved – Thus directed to deposit an amount of 50%of the duty - On deposit of the said amount the pre-deposit of remaining dues is waived a .....

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..... r Business Auxiliary Service. 3. The claim of the applicant is that the agreement for laying pipes will fall under the category of Commercial and Industrial Construction service. The applicants are registered as provider of Commercial and Industrial Construction service and are paying appropriate Service Tax after availing the benefit of Notification No.1/2006-ST, dt.1.3.2006, hence the demand i .....

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..... um Pipeline Bureau as well as for open cut river crossing which includes de-watering, dismantling the cofferdam, restoring the river bed etc. 6. In these circumstances, we find that the applicant has not made out a case for total waiver of pre-deposit of the amounts involved. The applicants are directed to deposit an amount of Rs.10 lakhs (Rupees Ten Lakhs only) within a period of six weeks from .....

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