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2013 (11) TMI 97 - CESTAT BANGALOREService of trenching and laying of PLB pipes and cables for BSNL at various places - Commercial or industrial construction service - Held that:- for the purpose of waiver of pre-deposit and stay, the appellant has made out a prima facie case that the service rendered by them is not classifiable under ‘commercial or industrial construction service’. What is required to be examined in this case is whether the service tax liability arises if both sides agree that the service is liable to service tax or an independent authority can still decide the service is liable to service tax. Prima facie, in our opinion, the dispute can be raised even at a later stage. - appellant have made out a prima facie case in their favour on merits - stay granted.
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