TMI Blog2013 (7) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... ip Kumar Das, Member (J)]. - The applicant is engaged in civil contract and building contract. There is a demand of tax of ₹ 1,79,07,643/- along with interest and penalty for the period 2004-05 to 2007-08. The learned advocate drew the attention of the Bench to the Table of the various demands as under :- 01 Belated payment of service tax for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the demand of tax of ₹ 32,14,641/- has already been deposited. The demand of tax of ₹ 38,09,076/- is related to construction of roads. It is seen from the adjudication order that this construction of road is mainly for Nuclear Power Corporation of India Ltd. (NPCIL), which is a Government of India Undertaking. Notification No. 17/2005-S.T., dated 7-6-2005 extended the benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand of tax of ₹ 9,83,980/- it is seen from the adjudication order, the applicant failed to produce any documents for verification. 3. After considering the submissions of both sides, we find that the applicant failed to make out a prima facie case for waiver of pre-deposit of entire amount of tax, penalty and interest. Accordingly, we direct the applicant to deposit ₹ 25,00, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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