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2013 (10) TMI 913 - CESTAT NEW DELHIWaiver of pre deposit - Commercial or industrial construction service - Held that:- Prima facie, on perusal of contract in issue and the analysis by the adjudicating authority, some of the activities/services provided by the appellant fall within the site formation taxable service while others fall within commercial or industrial construction service - waiver pre-deposit and stay further proceedings pursuant to the adjudication order is granted on the condition that the appellant remits 50% of the balance due of the assessed tax liability plus the interest thereon - stay granted partly.
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