2014 (1) TMI 1451

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..... he Finance Bill of 2012. As regards the construction of parks, same would not be prima facie covered under the activity of commercial or industrial construction services. We also note that the demand is barred by limitation. We accordingly are of the view that the applicant has a good prima facie case on merits and we dispense with the condition of pre-deposit of service tax as also penalties impo .....

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..... ls. By treating the same as falling under commercial or industrial construction activities, service tax stands confirmed against them. The said services are being provided by the appellants to Urban Improvement Trust, Kota a Government body. 2. At this stage, we note that the activity of repair of roads stands proposed to be exempted retrospectively in the Finance Bill of 2012. As regards the co .....

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