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TMI Blog2013 (3) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER [Order per : Ashok Jindal, Member (J)]. - The applicants are seeking waiver of pre-deposit of service tax demands confirmed against them along with interest and penalties. The demands confirmed against them are mainly under the category of construction service . 2. Demand of Service Tax of ₹ 20,23,911/- has been confirmed under construction of complex service for the h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view that for this demand, the applicants have made out a case for 100% waiver of pre-deposit. Accordingly, we waive the pre-deposit of the demand on this account. 4. Demand of ₹ 6,75,573/- has been confirmed against the applicants under the category of Commercial or Industrial Construction Service . The ld. Counsel submits that the applicants undertake activities such as they take land ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 and therefore, the demand is not sustainable. Considering the fact that the provision for levy of service tax on this account came into force with effect from 1-7-2010, the applicants have made out a case for 100% waiver of pre-deposit. Accordingly, we grant waiver of pre-deposit on this account also. 7. Another demand of ₹ 1,28,189/- has been confirmed against them for construction of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act, 1994. Therefore, we waive the pre-deposit of the balance amount of service tax, interest and penalty. 9. Another demand of ₹ 91,163/- confirmed on account of construction of shops for NIT under the category of commercial or industrial construction service is not disputed by the applicants and the demand of ₹ 19,958/- under the category of GTA is not pressing but for the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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