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2013 (12) TMI 47 - AT - Service TaxDemand of service tax - Commercial or Industrial Construction Service - specific exclusion under Section 105(25b) of Finance Act, 1994 - Held that:- Prima facie, considering the Board's Circular and the type of approval given by the local authorities, we are of the view that this building cannot be considered to be a "Commercial or Industrial Building". Therefore, we grant waiver of pre-deposit of dues arising from the impugned order and stay collection of such dues till disposal of the appeal - Stay granted.
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