2013 (9) TMI 1165

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri Premanand Das, Commissioner (AR), for the Respondent. ORDER [Order per : S.S. Kang, Vice President]. - The applicant filed this application for waiver of pre- deposit of Service Tax of ₹ 1,71,53,980/-. 2. A demand of ₹ 91,34,165/- is confirmed on the ground that the applicant had undertaken the activity of commissioning and installation service. The contention of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pur Parishad building etc. The applicant, during arguments, admitted that the demand of ₹ 30 lakhs is in respect of internal electrification of commercial building and the applicant is liable to pay this service tax. 4. In respect of the demand of ₹ 13,32,315/-, the contention of the applicant is that it is in respect of GTA service and abatement as per Notification No. l/2006-S.T. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . In the present case, admitted facts are that the applicant had not undertaken any activity of transmission and distribution of electricity. The applicant is undertaking the activity of construction, erection and testing and commissioning of high tension/low tension lines distribution transformers. Therefore, we find that the applicant is not entitled for the benefit of the Notification. Keeping .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X