ASIAN ENGINEERING Vs. COMMISSIONER OF CENTRAL EXCISE, DAMAN

JUDGEMENT

(1.) THIS stay petition is filed for the waiver of pre -deposit of the following amounts : Demand of service tax amounting to Rs. 1,53,26,327/ -, interest thereof and equivalent amount of penalty and further penalty of Rs. 1,000/ -.

(2.) HEARD both sides and perused the records.

(3.) ON perusal of the records, we find that the issue involved in this case is regarding the service tax liability on the appellant in respect of the abatement claimed by him under Notification No. 19/2003 - under the services Erection, Commissioning and Installation Services and various other services.