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2015 (12) TMI 20 - CESTAT NEW DELHI

2015 (12) TMI 20 - CESTAT NEW DELHI - TMI - Waiver of pre deposit - Abatement claim - Commercial or Industrial Construction Service - Held that:- Even CICS is a limb of works contract service and the service tax liability under the compositional scheme under works contract service and with 67% abatement under CICS is approximately the same. We, however, are in agreement with the appellant that even when the value of free supplies was not included in the assessment value, it was entitled to 67% a .....

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that the said judgement is with regard to commercial training or coaching service, that judgement no longer represents good law in the light of the CESTAT Larger Bench judgement in the case of Great Lakes Institute of Management Ltd. Vs. CST, Chennai[2013 (10) TMI 433 - CESTAT NEW DELHI - LB]. - appellant would be prima facie eligible for 67% abatement, we order the pre-deposit of ₹ 1.8 crores along with proportioned interest within 6 weeks - Partial stay granted. - Application No.ST/STAY/ .....

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tion 65 (25b)/(105)(zzq)) of the Finance Act, 1994] . 2. The appellant has contended that (i) the service rendered fell under works contract service, (ii) the abatement of 67% had been denied on the ground that the value of free supplies was not included in the assessable value and (iii) the construction activity was for various educational institutions run by charitable organisation and therefore the service rendered was not in relation to business or commerce. 3. We have considered the content .....

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