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2016 (5) TMI 681 - HC - Service TaxWaiver of pre-deposit - Tribunal passed order by setting aside only two contentions of appellant - Service tax demanded under the head Construction service was in contravention of circular dated 24th August, 2010 issued by CBEC clarifying that the activity had to be treated as a works contract and a distinction had to be drawn between the value of goods supplied as part of the works contract and the value of the services rendered for the purposes of Service Tax - Held that:- the Court notices that in a similar appeal before this Court by a sister concern of the Appellant reported in [2015 (10) TMI 2484 - DELHI HIGH COURT] noted a similar contention of the Appellant and remanded the matter to the CESTAT for consideration of the Appellant’s application for waiver of the pre-deposit afresh in accordance with law. In view of the fact that the above contentions have not been considered by the CESTAT when it passed the impugned order, the Court sets aside the impugned order and revives the stay application filed by the Appellant before the CESTAT for a fresh decision in accordance with law. - Appeal disposed of
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