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2013 (2) TMI 586 - CESTAT MUMBAIService tax liability on laying of wooden and synthetic flooring for both Commercial as well as non-commercial Constructions - appellant submits that as against the total demand of they have already paid Rs. 10,41,868/- along with interest & for the balance demand they claimed the benefit of Notification No. 1/2006-ST dated 1.3.2006 - Held that:- Activity undertaken towards laying of wooden and synthetics flooring for Sports Stadium do not fall under Commercial & Industrial Construction Services. Therefore, demand towards Service Tax on such activity does not appear to be sustained in law. As regards the services rendered for other Commercial & Industrial Construction, if the department wants to deny the benefit of Notification No. 1/2006, the appellant would be rightly entitled for CENVAT Credit of the inputs/input services used for rendering of output services. Thus the demand would then come down to Rs. 6 lakhs against which they have already paid a sum of Rs. 10.41 lakhs, thus deposit made by the appellant is sufficient for compliance to the provisions of Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1944 - waiver of pre-deposit of the balance amount of dues allowed.
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