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2016 (7) TMI 49 - CESTAT NEW DELHI

2016 (7) TMI 49 - CESTAT NEW DELHI - TMI - 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 connection with Commonwealth Games and after the Commonwealth Games, these were pulled down as they were no longer required - Held that:- appellant has made out a case for complete waiver of pre-deposit and we .....

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6.2014 in terms of which service tax demand 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 only received charges for construction of watch tower and raising height of security wall around Siri Fort Sports Complex for security purpose in connection with Commonwealth Games and after the Commonwealth Ga .....

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also cited the judgment of the Tribunal in 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 argued that construction was certainly for commercial purpose and hence impugned S.T. demand was justified as fee was charged for using the facility and that merely because the construction was said to have been .....

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