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TMI Blog2014 (7) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... accommodation are used by M/s. CISF. Prima facie, we find that the Ld. Adjudicating Authority had confirmed the demand that besides construction of residential quarters, the Applicant along with said quarters had also constructed barracks, quarter guard room and armoury stores, welfare centre & multipurpose hall, shops, garages etc., which would not strictly fall under the category of residential ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kraborty, AC (AR) PER : D M Misra 1. This is an Application seeking waiver of pre-deposit of Service Tax of ₹ 60.99 Lakhs and equal amount of penalty imposed under Section 78 and penalty of ₹ 1,000/- under Section 77 of the Finance Act, 1994. 2. At the outset Shri K.K. Acharya, Ld. Advocate for the Applicant submitted that around ₹ 52.60 Lakhs against the aforesaid de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rought to our notice the observation of the Ld. Adjudicating Authority recorded at para 5.7 of the impugned order. He submits that besides construction of residential quarters for CISF personnel, the Applicant had also constructed barracks, quarter guard room and armoury stores, welfare centre multipurpose hall, shops, garages etc. which could not come under the category of construction of resid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Revenue inasmuch as that a residential complex would definitely include incidental and ancillary facilities attached to the residential quarters so as to make the residential complex livable. However, we are of the view that the Applicant had rendered services under the category of Commercial and Industrial Construction Services by raising boundary walls for M/s. Jindal Stainless Steel Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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