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2016 (5) TMI 1054 - HC - Service TaxWaiver of pre-deposit - Demand of Service tax - Construction Service - contravention of the Circular dated 24th August, 2010 issued by CBEC clarifying that the activity had to be treated as a works contract - Issue pointed out of the exigibility of the works contract executed by the Petitioner to service tax by wrongly classifying it as ‘construction service’, has not been taken note of by the CESTAT - Held that:- in a similar appeal before this Court by an entity of the Appellant Group, this Court by an order reported in [2015 (10) TMI 2484 - DELHI HIGH COURT] noted a similar contention 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. Therefore, in view of the fact that the above contentions have not been considered by the CESTAT when it passed the impugned order, the impugned order is set aside and revives the stay application before the CESTAT for a fresh decision in accordance with law. - Appeal disposed of
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