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2013 (10) TMI 630 - CESTAT BANGALOREDemand - Manpower Recruitment or Supply Agency Service - Held that:- The appellants have undertaken chipping and painting work to Indian Navy Vessels and after going through the notification and the documents we find that this work was undertaken for navy and is exempted as claimed. Similarly we also find that the appellants have made out a prima facie case in respect of road and drainage system. As regards the miscellaneous work, the learned consultant would not provide any details. He submits that the portion on which VAT was paid should be deducted - approximately the appellant on a prima facie basis will be liable to pay about ₹ 7 lakhs and since they have already paid an amount of ₹ 1,34,226/- in our opinion appellant should be required to deposit another ₹ 5 lakhs for hearing the appeal - stay granted partly.
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