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M/s Ahluwalia Construction Group Versus Commissioner of Customs, Delhi

2016 (4) TMI 692 - CESTAT NEW DELHI

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 directed to deposit ₹ 1.05 crores within a period of 15 days. - ST/Stay/6060 .....

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; 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 stay order was put to challenge by the appellant before the Hon'ble Hig .....

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he 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 taxable services under the category of "Commercial and Industrial Const .....

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enue 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 provide to a charitable organization that the appellant were claiming a rel .....

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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 liability to the extent confirmed by the lower authorities. As such, at this .....

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