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2015 (10) TMI 229 - CESTAT BANGALOREDemand of service tax - Commercial or industrial construction service - Held that:- Clause (d) of the definition provides that the repair undertaken in respect of buildings in clause (b) and (c) would be leviable to Service Tax and clause (c) speaks of only new buildings. Moreover, it was also submitted that they replaced only doors and the door cost has also been included. It is an arguable issue and the show cause notice was issued on 20-4-2011 and therefore, substantial portion of the demand would be beyond the normal period of limitation and therefore, at this stage, we consider that we need not insist for pre-deposit in respect of this service - appellant has not made out a prima facie case in respect of Service Tax demand of about ₹ 25 lakhs. Taking note of the fact that the appellant has deposited an amount of ₹ 10 lakhs as per the directions of the learned Commissioner (Appeals) for hearing the appeal, we consider that appellant should be directed to deposit another ₹ 10 lakhs within six weeks - Decided against assessee.
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