2015 (12) TMI 1013

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..... of 'Commercial or Industrial Construction' does not include the service provided in respect of transport terminal, we also find that demands were raised against the main contractor i.e. M/s L & T Ltd. and were confirmed to the extent of about ₹ 28 crores. M/s L & T Ltd. filed an appeal along with stay petition which was disposed of vide stay order No. 1746/2009 dated 11.12.2009 directing th .....

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..... 2. The prayer is to dispense with the condition of pre-deposit of service tax of ₹ 1,98,397/- and penalty of identical amount in terms of the provisions of Section 76 of Finance Act, 1994. 3. As per the facts of the records, the appellant is a sub-contractor to M/s L T Limited for construction of transport terminal for M/s Reliance Industries Ltd. Apart from appreciating the fact tha .....

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