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2014 (2) TMI 339 - CESTAT AHMEDABADStay application - Demand of service tax - Commercial and Industrial Construction - supply of furniture items - Held that:- prima-facie, it appears that the activities done in the present case is that certain furniture items are fixed to the concrete structure and appears to be covered under the ‘Commercial and Industrial Construction Services’. Appellant has thus not made out a case for complete waiver of the pre-deposit of amounts involved and are required to put to some conditions - Following decision of Spandrel Versus Commissioner of Central Excise, Hyderabad [2010 (5) TMI 299 - CESTAT, BANGALORE] - Conditional stay granted.
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