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2014 (5) TMI 306 - CESTAT NEW DELHIDemand of service - commercial or industrial construction service - Held that:- A taxing entry brought to the statute book at a later stage does not mean that legislature is prevented to tax an activity in terms of a former entry embracing an activity defined by law for taxation. When the work executed by the appellant could not be held as “dam” constructed, the appellant lost exemption. Service tax is not commodity taxation. The authorities have taxed the service which was taxable under law for the time being in force. The plea of sub-contract was disallowed. Nothing came to record to show that service tax leviable on the taxable service provided by the appellant had suffered tax in the hands of the sub-contractors. The Adjudicating authority in para 7.6 has examined the sub-contract issue also. Finding no evidence relating to the suffering of the work by the incidence of levy under Finance Act, 1994 he levied tax - On an overall examination of the plea of the appellant and findings in the adjudication order, we are prima facie of the view that Revenue’s interest shall be prejudiced if no pre-deposit is called for - Conditional stay granted.
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