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Satya Narain Versus C.S.T., Delhi

Waiver of pre-deposit - Commercial or industrial construction service - Construction of sports stadium for Commonwealth Games - construction of watch tower and raising height of security wall around Siri Fort Sports Complex for security purpose in co .....

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impugned liability during pendency of the appeal - Stay granted. - Stay Application No.54395 of 2014 in Service Tax Appeal No.53914 of 2014 - Stay Order No. 50699/2016 - Dated:- 6-6-2016 - Mr. S.K. Mohanty, Judicial Member and Mr. R.K. Singh, Technic .....

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of ₹ 27,90,756/- has been confirmed along with interest and penalty for the period March to October 2010 on the ground that appellant provided CICS but did not pay service tax. 2. Ld. Advocate for the appellant contended that the appellant onl .....

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longer required. She also pleaded that such construction cannot merit classification under commercial or industrial construction service as it was not meant for commerce or industry. She cited the judgment of the Tribunal in the case of B.G. Shirke .....

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the case of NCC Ltd. vs. Commissioner of Customs, C.Ex and Service Tax, Hyderabad I - 2015 (40) STR 942 (Tri-Bang.) wherein the CESTAT stayed the demand relating to construction for Commonwealth Games. 3. On the other hand, ld. A.R. for Revenue argu .....

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ant the same does not cease to become commercial construction. 4. We have considered the contentions of both sides. We find that in the case of B.G. Shrike Construction Technology Pvt. Ltd. (supra), CESTAT observed as under: 6.3 The Sports Stadia is .....

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is charged for using the Park, it cannot be said that it is a commercial or industrial construction. Adopting the same logic, the Sports Stadia in the present case is also a non-commercial construction for use by the public. Therefore, we are of the .....

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