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2013 (9) TMI 108 - AT - Service TaxCommercial or Industrial Construction Service u/s 65(30a)(b) - Revenue was of the view that the Assesse were engaged in providing taxable services - Held that:- Prima facie the services were held to be taxable by the Commissioner after recording his reasons, it would not be correct to say that the assesse had submitted the jurisdiction about classification of services claimed by them in the SCN as non-taxable - The Ld. Commissioner had examined these the work orders and after detail analysis of each of the work orders had come to a finding that even though services under various categories work rendered by the assesse liable to the service tax on various services. Waiver of pre-deposit - The assesse would not be able to make out a prima facie case of total waiver of dues adjudged against them - the applicant had pleaded financial hardship but no documentary evidence had been placed - he was ordered to deposit 25% of the service tax – upon such submission rest of the duty to be waived till the disposal – stay granted.
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