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2012 (6) TMI 213 - CESTAT, AHMEDABADStay Petition - construction of towers - condition of pre-deposit - (i) Commercial and Industrial Construction Service and (ii) Site Formation & Clearance Excavation & Earthmoving and Demolition service. - Held that:- Admittedly, no construction can be effected without first clearing land from unwanted material and preparing the same for construction. The efforts of the lower authority to de-link the above activity from main activity of construction and to hold that the same falls under the category of Site Formation & Clearance Excavation & Earthmoving and Demolition service, does not appear to be in accordance with the law. - pre-deposit of duty, penalty waived and Stay Petition allowed
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