2008 (10) TMI 181

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..... chana Pandey Tiwari, Jt. CDR, for the Respondent. [Order per: S.S. Kang, Vice-President]. - Heard both sides. Applicant filed this application for waiver of pre-deposit of amount of service tax of Rs. 1,87,63,988/- and penalty. The dispute is in respect of the gross amount charged, as provided under Notification No. 15/2004-S.T., dated 10-Sep-2004. The applicant is providing the service of constr .....

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..... still pending. We find that on the same issue, as Hon'ble Delhi High Court in the case of Era Infra Engineering Ltd. (Supra) held that free supply of material will not be included for the purpose of determination the taxable service, in terms of the notification. In view of the above decision of the Hon'ble Delhi High Court, the pre-deposit of amount of service tax and penalties is waived. Stay pe .....

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