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2016 (4) TMI 692 - CESTAT NEW DELHI

2016 (4) TMI 692 - CESTAT NEW DELHI - 2016 (44) S.T.R. 317 (Tri. - Del.) - Waiver of pre-deposit - Demand raised under the category of "Commercial and Industrial Services" whereas according to the latest ruling of the Supreme Court, the said activities would fall under the "Works Contract Services" - Held that:- appellant agreed that there is no undue financial hardships on their part so as to satisfy the conditions of Section 35 F of the Central Excise Act. Accordingly, the appellant is directe .....

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rores out of the total demand of ₹ 9.27 crores in one case and ₹ 5.50 crores in another case. The said direction was made after holding in favour of the assessee on the issue of 67% abatement as also on the issue of time bar, but prima facie observing that the construction service provided to various Amity Institutions cannot be held to be charitable activity so as to hold that falling outside the definition of "Commercial and Industrial Construction". The said part of the .....

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rly concedes that the issue in that order was different than the issue in the present case. 3. We have seen that the Hon'ble High Court's order referred to in the present order of the Hon'ble High Court and find that the issue therein was in respect of the appellant's liability to pay service tax as a sub contractor, where the entire service tax stands paid by the principal contractor whereas in the present case, the appellant are taking a stand that they were not providing the t .....

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rt amount itself. 4. Countering the arguments, ld. DR appearing for the Revenue submits that the law during the period was not clear and came to be subsequently decided by the Hon'ble Supreme Court in the case of Larsen & Turbo Ltd.- 2015 (2) SCC 461. He submits that respect of that, the appellants have themselves claimed the services to be falling under the Works Contract Services during the adjudication before the lower authorities. It is only ori the basis of the services having been .....

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not being disputed by the appellant. Their only plea is that the demand was raised under the category of "Commercial and Industrial Services" whereas according to the latest ruling of the Supreme Court, the said activities would fall under the "Works Contract Services". On being questioned that if the classification of the services is considered as falling under Works Contract Services whether any liability would arise or not, ld. Advocate fairly agreed that there would be li .....

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