2014 (2) TMI 952

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..... d. - ST/163/11 - - - Dated:- 7-1-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant: Shri S. Muthuvenkatraman, Advocate and Shri M.N. Bharathi, Advocate For the Respondent: Shri Parmod Kumar, JC (AR) ORDER Per P.K. Das; The applicant filed this application for waiver of predeposit of service tax of Rs.2,52,28,175/- and penalty of equal amount under Section 78 an .....

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..... anted unconditional stay. He also submits that amount of Rs.17,27,457/- related to construction of indoor stadium for sports activities by Pondicherry Government. According to Boards Circular No.116/10/2009 dt. 15.9.2009, the premises are exigible to tax where they are primarily used for commercial or industrial purposes. It is submitted that, in this case, the construction of stadium is primaril .....

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..... on each projects in the adjudication order. He submits that, in this case, clearly the extended period of limitation would be applicable. 5. After considering the submissions from both sides, and on perusal of the records, we find that the amount of tax of Rs.39.34 lakhs is already covered by stay order dt. 10.12.12 passed by this Tribunal in the case of S. Kadirvel. The submission of the Ld. A .....

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