2009 (3) TMI 194

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Electricity Board cannot be considered as a commercial organization. - we find that more than 50% of the tax liability has already been discharged. The issue is also contestable. Hence, the stay application is allowed, granting waiver of pre-deposit of the balance amount of Service tax and penalty - ST/343/2008 - . 358/2009, - Dated:- 25-3-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ting retaining wall comes under the category of 'commercial construction'. In fact, this is also disputed as according to the appellants, the Electricity Board cannot be considered as a commercial organization. In any case, the appellants had already discharged the Service tax liability of Ps. 68.08 lakhs. In view of this, there is a request for waiver of pre-deposit of balance amount. 3. On a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X