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2016 (7) TMI 46 - AT - Service TaxWaiver of pre-deposit - Construction services - appellant argued that most of commercial or industrial activities have taken place in respect of construction of dams and related to the structure and therefore the same is not chargeable to service tax. He also argued that the residential complexes constructed by them was used by the service recipient and therefore, the same is also not covered by the definition of “residential complexes” as defined under section 65(91a) of the Finance Act, 1994 - considering the rival submission, stay granted partly.
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