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2015 (12) TMI 1013 - AT - Service TaxWaiver of pre deposit - Commercial or Industrial Construction service - Held that:- Appellant is a sub-contractor to M/s L & T Limited for construction of transport terminal for M/s Reliance Industries Ltd. Apart from appreciating the fact that definition of 'Commercial or Industrial Construction' does not include the service provided in respect of transport terminal, we also find that demands were raised against the main contractor i.e. M/s L & T Ltd. and were confirmed to the extent of about ₹ 28 crores. M/s L & T Ltd. filed an appeal along with stay petition which was disposed of vide stay order No. 1746/2009 dated 11.12.2009 directing them to deposit an amount of ₹ 6 crores. Inasmuch the present demand relates to a part of the main contract provided to M/s L & T Ltd. and inasmuch as the demand in respect of the entire contract stands raised against M/s L & T Ltd., the present demand of sub-contract get included in the main appellant. By appreciating the fact, we grant waiver of pre-deposit and allow the stay petition unconditionally. - Stay granted.
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