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2016 (3) TMI 571 - CESTAT NEW DELHI

2016 (3) TMI 571 - CESTAT NEW DELHI - 2016 (41) S.T.R. 965 (Tri. - Del.) - Waiver of pre-deposit - Sustainability of Service tax demand - Works Contract - Construction of Post Graduate Girls Hostel at Sardar Vallabhbhai National Institute of Technology (SVNIT) Surat and constructed /modernised ESIC hospital at Jaipur - Held that:- demand relating to construction of ESIC hospital would not be covered under construction of new building or structure for the purpose of commercial or industry as ESIC .....

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sub-contractor of NBCC which was directly engaged by SVNIT. Thus the demand pertaining to construction of girls hostel sustains. - stay granted partly. - ST/Stay/61164/2013 in ST/60249/2013-CU(DB) - Stay Order No. 52340/2015 - Dated:- 13-7-2015 - MR. G. RAGHURAM, PRESIDENT AND MR. R.K. SINGH, MEMBER (TECHNICAL) For the Petitioner : Shri Manish Gaur, Advocate For the Respondent : Ms. Suchitra Sharma, D.R. ORDER PER R.K. SINGH: Stay application along with appeal has been filed against order-in-ori .....

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-clause (e) of clause (ii) of Explanation appended to Section 65(105)(zzzza)] and as has been held by the Larger Bench in the case of M/s Lanco Infrtech Ltd. & Others Vs. CCE & ST, Hyderabad - 2015-TIOL-768-CESTAT-Bang.-LB, the said clause (e) has been added only as a matter of abundant caution (ex. abundi cantela). Therefore the impugned service has to be shown to fall within the scope of sub-clauses (a) to (d) of clause (ii) of the said Explanation under 65(105)(zzzza) and under which .....

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ex defined in Section 65 (105)(91a). Consequently, the service would not be covered under sub-clause (c) of clause (ii) of the said Explanation and hence no service tax is leviable on construction of the girls hostel. 3. Ld. DR, on the other and stated that the classification of service given in the impugned order is Works Contract Service which is specific enough. He agreed that prima facie ESIC hospital may not be for business or commerce but stressed that hostel is covered under the definitio .....

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