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2014 (6) TMI 165 - CESTAT BANGALOREWaiver of pre-deposit and stay of recovery - commercial or industrial construction services - Held that:- the proposed levy is on the amounts collected by the appellant from M/s. Andhra Pradesh Tourism Development Corporation for construction of certain guest houses and for providing electrical power and water supply to a certain religious shrine - work done by the appellant under the agreement with Tourism Development Corporation was in the nature of ‘commercial or industrial construction’. The appellant has failed to make out prima facie case on merits. They do not plead any financial hardships either. In these circumstances, there will be a direction to the appellant to pre-deposit the Service Tax amount within six weeks - Conditional stay granted.
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