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2014 (2) TMI 666 - CESTAT BANGALOREWaiver of pre deposit - Demand of service tax - Industrial or commercial construction service - Held that:- For an activity to be classified as ‘industrial or commercial service’, it should be shown that it was performed to construct a complex meant primarily for commercial/industrial use. The food grain godowns constructed by the appellant for FCI, prima facie, cannot be considered to be meant primarily for commercial use - appellant has made out prima facie case against the entire demand - Stay granted.
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