2014 (2) TMI 43

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..... vindaran; This stay petition is filed for the waiver of pre-deposit of Rs. 4,30,921/- confirmed as service tax, interest thereof and penalties imposed under various sections. 2. The above said amounts have been confirmed by the lower authorities as service tax liability on the appellant, on the ground that the appellant having availed the benefit of Notification No. 1/2006-ST for claiming abatem .....

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..... ntal representative reiterates the findings of the lower authorities. 4. On careful consideration of the submissions made and perusal of the records, we find that the issue involved in this case is regarding availment of benefit of Notification No. 1/2006-ST dated 01.3.2006. It is undisputed that the appellant herein is providing Commercial and Industrial Construction Services. We find that the a .....

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..... e on 25.6.2013 before the Deputy Registrar. Deputy Registrar, after ascertain such compliance, will place the file before the Bench for passing an appropriate order on 02.7.2013. Subject to such compliance being reported, the application for the waiver of pre-deposit of balance amounts involved is allowed and recovery thereof stayed till the disposal of appeal. (Dictated and pronounced in the Cou .....

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