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2013 (7) TMI 298 - CESTAT MUMBAIWaiver of pre-deposit of service tax – commercial or industrial service - Held that:- As per the definition, construction of new building or civil structure or part thereof is covered under the scope of taxable service - the applicant had only undertaken interior renovation of the part of the building - Renovation as a ‘part thereof' is not mentioned in the definition under section 90(d) - pre-deposit of the dues waived – recovery stayed - stay petition allowed.
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