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M/s RPP Infra Projects Ltd. Versus Commissioner of Central Excise, Salem

2015 (12) TMI 278 - CESTAT CHENNAI

Waiver of pre deposit - Construction service - Held that:- Service tax demanded under various categories for construction of both commercial as well as residential and other construction activities. Out of total demand, T-Sunami construction, constru .....

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bove services, prima facie, we find that the appellants have not made out a case for total waiver of pre-deposit of service tax on other construction activities. By following the decision of the Hon'ble High Court of Rajasthan in the case of Arjun In .....

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nted. - ST/S/40425-40426/2014, ST/40280-40281/2014 - Dated:- 7-9-2015 - R. Periasami, Member (T) And P. K. Choudhary, Member (J) For the Appellant : Mr S Muthuvenkataraman, Adv For the Respondent : Mr M Rammohan Rao, JC (AR) ORDER Per R Periasami Bot .....

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the OIOs dated 20.11.2013 and dated 22.11.2013 under Commercial or Industrial Construction Service, Construction of Residential Complex service, Erection, Commissioning or Installation Service, Dredging Service and Site Formation and Clearance, Exca .....

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. 2. The Ld. Advocate for the appellant submits that out of the total number of projects undertaken by the appellants, Construction activities under Sri Lanka and construction of residential staff quarters, dredging services, construction of T-sunami .....

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ction activities under taken by the appellants and they have been already given abatements and construction of canals are not excluded. 4. After considering both sides and on perusal of records we find that service tax demanded under various categori .....

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