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2013 (12) TMI 920 - CESTAT CHENNAIStay application - Demand of service tax - Commercial or Industrial Construction Service - Held that:- applicant did not furnish any declaration to exercise the option as envisaged in the said rules. If they had exercised such option, Revenue would have had a chance to know whether option was in respect of on-going project or not and in the second place, there is no indication in the ST-3 returns that payment is in respect of on-going project. So, Revenue had no chance to know that payment under the scheme was being made for project for which service tax was already paid under construction service for the past period - The issue is contentious and it will be decided during the course of decision of appeal - Prima facie case not in favour of assessee - Stay granted partly.
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