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TMI Blog2014 (12) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... mugavelu (2014 (7) TMI 936 - CESTAT CHENNAI), allowed the appeal in respect of contract with TNEB to facilitate erection of electricity transmission tower. In the present case, it is construction of buildings. Therefore, the said case law and the exemption Notification, prima facie, would not apply to the facts of the present case. Regarding demand of tax on Gandhigram Rural University, we find fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sit of tax of ₹ 6,15,809/- along with interest and penalty for the period 01.05.2006 to 23.02.2009, under the category of Commercial and Industrial Construction Service . 2. The Ld. Advocate on behalf of the applicants submits that the demand of tax of about ₹ 2.69 lakhs is related to the construction of Control Room of TNEB at Madurai Meenakshiamman Temple during the year 2006-07. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs of the adjudicating authority. 3. After hearing both the sides and on perusal of the records, we find that the exemption Notification No. 45/2010-ST (supra) is relating to the transmission and distribution of electricity provided by the service provider to the service recipient. The Tribunal in the case of K. Shanmugavelu (supra), allowed the appeal in respect of contract with TNEB to facili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for waiver of pre-deposit of entire amount of tax along with interest and penalty. At this stage, the Ld. Advocate submits that the applicant is facing acute financial hardship in so far as he is out of business from the year 2009. After considering the prima facie case and financial hardship, we direct the applicant to make a pre-deposit of ₹ 1,50,000/- (Rupees One lakh fifty thousand only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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