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M/s Jethanand Arjundas And Sons Bablal Chhaya Versus C.C.E. & S.T., Indore

2015 (11) TMI 1480 - CESTAT NEW DELHI

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 JNN .....

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other services rendered requires a careful examination. We do note that in the case of BG Shirke Construction vs CCE, Pune [2013 (2) TMI 584 - CESTAT MUMBAI] CESTAT granted stay in respect of construction of the sports stadium stating that this prima .....

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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/STA .....

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ER Per R K Singh The Stay Application along with Appeal has been filed against Order-in-Original dated 26.03.2013 in terms of which the service tax demand of ₹ 94,23,765/- was confirmed along with interest and equal mandatory penalty on the gro .....

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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 ha .....

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aimed that the value of the goods used for constructing the houses should not have been included in the assessable value. (ii) The construction of the stadium for Madhya Pradesh Cricket Association would not qualify to be covered under CICS as it was .....

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3/2004 and the demand on that score was ₹ 3,80,791/-. (iv) It constructed Awasi Vidyalaya for MP ALaghu Udyog Nigam which were meant for poor children, (v) The service rendered by it was under works contracts which was not taxable prior to 01.0 .....

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ch 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 in the assessable value. The taxability of the other s .....

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