2015 (12) TMI 876

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..... lgod, Asst. Commissioner (AR), for the Respondent. ORDER This stay petition is filed for waiver of pre-deposit of amount confirmed as service tax, interest thereof and penalties imposed. 2. Heard both sides and perused the records. 3. Both the lower authorities have come to a conclusion that the applicant's activity of construction of power house building cannot be considered as .....

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..... ntract which has been awarded to M/s Vishwaj Enery Pvt. Ltd. is for complete hydro project which could include construction of dam, Power House, etc. Prima facie applicant's service of construction of the power house falls within the contract work. We hold that the applicant has made out a case for waiver of pre-deposit of amounts involved and allow the application for waiver of pre-deposit of .....

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