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2015 (11) TMI 1480 - CESTAT NEW DELHI

2015 (11) TMI 1480 - CESTAT NEW DELHI - TMI - Waiver of pre deposit - "Commercial or Industrial Construction Service" (CICS) and "Construction of Complex Service" (CCS) - Held that:- Substantial amount of demand amounting to more than ₹ 55 lakhs pertains to construction of houses under JNNURM which prima facie was not liable to service tax in view of the CBEC circular cited by the appellant. There is also force in the contention of the appellant that the value of goods was not includible i .....

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quirement of section 35F of the Central Excise Act, 1944 read with section 83 of the Finance Act, 1994 and accordingly we waive the requirement of any further pre-deposit and stay recovery of the remaining impugned liability during pendency of the appeal. - Stay granted. - Application No. ST/STAY/58883/2013-CU[DB], In Appeal No.ST/58238/2013-CU[DB] - Stay Order No. 52938/2015 - Dated:- 4-8-2015 - G Raghuram, President And R K Singh, Member (T) For the Petitioner : Shri Vipul Khandar, Consultant .....

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lant contended that (i) it constructed houses for economically weaker sections under Jawaharlal Nehru National Urban Renewal Mission (JNNURM) and Valmiki Ambedkar Awas Yojana (VAMBAY). It stated that as per CBEC's letter 334/3/2010/TRU dated 01.07.2010, it was clarified that the exemption has been provided for "Construction of Residential Complex Service" when the same is rendered as part of the JNNURM and Rajeev Awas Yojna. It stated that the demand of service tax pertaining to JN .....

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