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2009 (6) TMI 169 - CESTAT, NEW DELHICommercial or Industrial construction Service - Appellant submits that the description of service “finishing” was brought to the statute book for taxation w.e.f. 16-6-05 making necessary amendment to the definition of Commercial or Industrial construction Service - The amendment resulted to bring industrial construction service into the fold of law for taxation. Accordingly, the service was renamed as commercial or industrial construction service. - He submits that law does not prescribe to tax the goods while that is used in providing service of above nature. The goods component involved in the service in relation to the redefined period was 70% of the gross value of the contract executed after 16-6-05. The period in dispute is 10-9-04 to 31-3-07. Therefore pre-deposit may not be insisted when goods were involved in the work without service being provided. - Taking into consideration of Rs. 21,00,000/- (Rupees Twenty One Lakhs) that has been deposited is attributable to the period 16-6-05 to 31-3-07, and the valuation is in dispute, we direct the appellant to make pre-deposit of Rs. 15,00,000/- - balance demand stayed - pre-deposit of Education Cess is waived
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