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2015 (12) TMI 20 - AT - Service TaxWaiver of pre deposit - Abatement claim - Commercial or Industrial Construction Service - Held that:- Even CICS is a limb of works contract service and the service tax liability under the compositional scheme under works contract service and with 67% abatement under CICS is approximately the same. We, however, are in agreement with the appellant that even when the value of free supplies was not included in the assessment value, it was entitled to 67% abatement in the light of the judgement in the case of Bhayana Builders (P) Ltd. & Ors. vs. CST, Delhi & Ors [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] - activities of charitable institutions cannot be said to be non-commercial in nature even if the organisation which runs them is the declared to be charitable under Income Tax Act. The appellant cited the judgement in the case of Administrative Staff College of India Vs. CCE, Hyderabad [2008 (8) TMI 194 - CESTAT, BANGALORE ]. Apart from the fact that the said judgement is with regard to commercial training or coaching service, that judgement no longer represents good law in the light of the CESTAT Larger Bench judgement in the case of Great Lakes Institute of Management Ltd. Vs. CST, Chennai[2013 (10) TMI 433 - CESTAT NEW DELHI - LB]. - appellant would be prima facie eligible for 67% abatement, we order the pre-deposit of ₹ 1.8 crores along with proportioned interest within 6 weeks - Partial stay granted.
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