2014 (1) TMI 1099

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..... of Gujarat. We also find that the said system is centrally sponsored scheme. If that be so, Board’s Circular clearly clarifies that there is no rendering of services for implementation of such centrally sponsored schemes. In our view, the appellants have made out a prima facie case for waiver of the amounts involved. Accordingly, we allow the application for waiver of pre-deposit of the amounts i .....

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..... y service. Having rendered the services of implementing of Micro Irrigation system in the State of Gujarat. 4. Learned Counsel would draw attention to the fact that the Micro Irrigation system scheme in the State of Gujarat is a Central Government sponsored scheme, and they have been appointed as a nodal agency by the Government of Gujarat for implementation of the scheme. He would submit that t .....

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