2014 (4) TMI 792

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Per: Ashok Jindal The demand of service tax of Rs.9,42,20,524/- along with interest and various penalties under Finance Act, 1994 has been confirmed against the applicant. 2. The demand of Rs.8,87,24,524/- pertains to 'construction of complex services'. The applicant is engaged in the activity of construction of complexes and they are registered with the Service Tax Department paying service t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... final product has been accepted by the Department then the credit taken by the assessee cannot be denied. Therefore, as per the said decision, applicant has made out a case for waiver of predeposit on account of payment made by them utilizing their CENVAT credit account. 4. Towards the demand under the category of 'manpower recruitment and supply agency service', we find that applicant has only .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X