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2013 (6) TMI 648 - CESTAT NEW DELHICommercial and industrial construction services - non-remittance of service tax - stay - Held that:- On a prima facie, creative but unsustainable interpretation, the adjudicating authority found that the service provided by the petitioner pertained to construction of a dam which was an integral component of a hydro Electric project and is therefore outside the purview of the exclusion clause of Section 65(25)(b) which, excludes services provided in respect of roads, airports, railways, transport, terminals, bridges, tunnels and dams from the charge of service tax. Prima facie, we are of the view that the petitioner is immune to the liability of service tax in respect of provision of services in relation to construction of a dam, which is admittedly the service provided by the petitioner. - stay granted. In respect of other transactions on which service tax has been levied viz. renting of immovable property service and supply of tangible goods service, we are not inclined prima facie, to grant any relief at this stage. - stay grated partly.
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