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2016 (9) TMI 94 - AT - Service TaxStay application – demand of tax, interest and penalty – works contract service – construction service rendered to PHED – outside the scope of commerce and industry – abatement – Held that: - the building constructed for Jaipur Development authority would not fall outside the scope of being meant for commerce or industry – pre-deposit of 10% of demand to be paid for maintainability of appeal - recovery of the remaining adjudicated liability is stayed during pendency of the appeal – matter disposed off.
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