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2016 (5) TMI 451 - CESTAT NEW DELHI

2016 (5) TMI 451 - CESTAT NEW DELHI - TMI - Waiver of pre-deposit - Service tax confirmed under the category of commercial or industrial construction services - Appellant pleaded that its none of its 4 construction projects would be covered under the service tax category - Held that:- we are of the prima facie view that NRDA engaged in commercial activity of land development and sale for profit. They are primarily engaged in commerce and building for such work may be correctly categorized for ta .....

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Therefore it is fit and appropriate to order for a pre deposit of ₹ 7 crore within a period of 8 weeks. - Stay granted partly - Application No. ST/STAY/50770, 50529, 50531/2014-ST(DB) IN Appeal No. ST/50609, 50422, 50423/2014-ST(DB) - Stay Order No. 50350-50352/2016-ST(DB) - Dated:- 29-3-2016 - MS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri B.K. Singh, Advocate For the Respondent : Shri Satyaveer Singh & Shri Rajeev Gupta, .....

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pellant elaborated the scope of work in respect of each contract and pleaded that none of them are covered under the service tax category as confirmed in the impugned order. It is his case that the Era Business School is an educational institution recognized by AICTE and awarding degrees / diploma recognized by law; National Automotive Testing Centre is for testing the vehicles for homologation which is a statutory requirement as per motor vehicle rules for compliance by the manufacturer of auto .....

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ubmitted that while the applicants claim of non commercial nature of building may prima facie stand in respect of Era Business School, automotive testing centre and hostel for NIT and same will not apply to the office building of Naya Raipur Development Authority. He argued that NRDA are primarily a commercial entity engaged in development and sale of land. They have legal identity and have their business model reflected in profit and loss in their books of account. As per the definition for ser .....

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ng the nature of building as specified in four project and also prima facie admitted by both the sides buildings other than the office of NRDA may not fall under the tax liability as confirmed in the impugned order. However, we are of the prima facie view that NRDA engaged in commercial activity of land development and sale for profit. They are primarily engaged in commerce and building for such work may be correctly categorized for tax purpose as done in the impugned order. We record that the L .....

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