2014 (12) TMI 1000

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..... t. Commissioner (AR), for the Respondent. ORDER This Stay Petition is filed for waiver of pre-deposit of Service Tax of Rs. 21,18,750/- interest thereof and penalties under Sections 77 & 78 of Finance Act, 1994. 2. The abovesaid amounts have been confirmed by the adjudicating authority and upheld by first appellate authority as dues on the ground that the appellant had provided commercial .....

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..... ndustry. In the case in hand, it is undisputed that the appellant has been engaged in the services of painting of residential premises, which, in our prima facie view, may  not fall under the category of 'commercial or industrial construction services'. We find that the appellant has made out a strong prima facie case for complete waiver of pre-deposit of the amounts involved. 5. Accord .....

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