2013 (11) TMI 449

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..... PER : B S V Murthy The appellant is engaged in the execution of contracts relating to various works like supply, construction, erection, testing and commissioning of substations, switching stations, laying of transmission lines etc. Demand for service tax of Rs.60,68,455/- has been made against the appellant under commissioning or installation service and demand for Rs.4,91,145/- has been made u .....

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..... ing of immovable property service also the appellant's claim appears to be sustainable. However, we also take note of the fact that the appellant has made a deposit of Rs.21,70,930/-. We consider that the amount deposited by the appellant is sufficient for the purpose of pre-deposit. Accordingly, the requirement of pre-deposit of the balance dues is waived and stay against recovery during the pend .....

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