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2015 (7) TMI 796 - CESTAT CHENNAIWaiver of pre deposit - Composite services - Construction service and site formation service - held that:- Adjudicating authority has confirmed service tax demand of ₹ 6,41,198/- under ‘Site formation and clearance, Excavation and Earthmoving and Demolition Services’. It cannot be called as a composite service. Present case it relates to construction of site formation in commercial buildings. Therefore, prima facie, the appellants have not made out a strong case for waiver of predeposit of entire dues - Partial stay granted.
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