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2013 (1) TMI 491 - CESTAT BANGALOREWaiver of pre-deposit - Stay of recovery - Construction Services - Commercial or Industrial Construction Services - Site Installation Services - Site installation for ATMs – Held that:- These activities were covered by the definitions of "Construction Service" (up to 15.6.2005) and "Commercial or Industrial Construction Service" (from 16.6.2005) and, therefore, the appellant is liable to pay service tax. Having prima facie found no merit in the plea of limitation, they are liable to pay the entire demand of service tax. Considering the plea of abatement that the demand of service tax, if at all sustainable, should be restricted to an amount calculated at 33% of the gross amount received from the Bank. Therefore, direct the appellant to pre-deposit this amount of Rs.1.25 Crores. In favour of revenue
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