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M/s India Engineers & Suppliers Versus CCE & ST, Jaipur-I

2016 (9) TMI 94 - CESTAT NEW DELHI

Stay application – demand of tax, interest and penalty – works contract service – construction service rendered to PHED – outside the scope of commerce and industry – abatement – Held that: - the building constructed for Jaipur Development authority .....

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ed off. - ST/Stay/53697/2014 in ST/53281/2014-CU. (DB) - Stay Order No. 51093/2016 - Dated:- 2-8-2016 - Ms. Archana Wadhwa, Member and Mr. R.K. Singh, Member (Technical) Ms. Rinki Arora, Advocate - for the appellant Shri Govind Dixit, D.R. - for .....

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d works contract service but did not pay service tax thereon. 2. The Id. Advocate for the appellant contends that it provided works contract service but was covered under the sub-clause (b) of Section 65(105)(zza) and the building was not meant for c .....

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he other hand supported the impugned order. 4. We have considered the contentions of both sides. Prima facie, the contention of the Id. Advocate that the construction service rendered to PHED is not in the scope of being meant for commerce or industr .....

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