TMI Blog2015 (5) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... assessees similarly placed, we grant waiver of pre-deposit of dues arising from the impugned order for admission of appeal in this case also - Decision in the case of Chettinadu Constructions [2014 (4) TMI 687 - CESTAT CHENNAI] followed - Stay granted. - ST/S/41154/2014, ST/40909/2014 - - - Dated:- 25-11-2014 - Pradip Kumar Das, and R Periasami, JJ. For The Appellant: Ms Radhika Chandrasek ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst construction of private institutions. He also relied upon various stay order of the Tribunal/High Courts, as detailed below:- (i) Chettinadu Constructions Vs Commissioner of Central Excise (ST), Madurai - ST/41434/13 MISC ORDER No.42567/2013 (ii) Commissioner of Central Excise (Appeals), Bangalore Vs KVR Construction - 2012 (26) S.T.R. 195 (Kar.). (iii) M/s. Anand Construction Compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reads as follows:- Construction of a new building or a civil structure of a part thereof, or of a pipeline or conduit, primarily for the purpose of commerce or industry. 5. The dispute relates as to whether the construction of the various educational institutions would be treated as commerce or industry . The Adjudicating authority dropped the demand in respect of construction of buildin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial training or coaching is on different type of activity where coaching for entrance examination etc., is sought to be taxed. Since in this mater the Bench has already granted waiver of pre-deposit of dues for assessees similarly placed, we grant waiver of pre-deposit of dues arising from the impugned order for admission of appeal in this case also. It is so ordered. Further there shall be stay o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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