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2016 (9) TMI 737 - CESTAT NEW DELHI

2016 (9) TMI 737 - CESTAT NEW DELHI - TMI - Waiver of pre-deposit - Construction services - non-commercial use - they were primarily providing construction services to various institutions, which were either charitable institutions or being run on no profit no loss basis or were State Governments Educational Institutions or Societies. - Held that:- the appellant has deposited an amount of more than a crore either during the course of investigations or subsequent to the passing of the adjudicatio .....

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Technical) Ms. Rinki Arora, Advocate for the Appellant Shri Govind Dixit, DR. for the Respondent ORDER After hearing both the sides, we find that the prayer in the stay petition is to dispense with the condition of pre-deposit of service tax of ₹ 11,50,25,691/- and of ₹ 36,30,677/- confirmed against the applicant for the period 2007-2008 to 2012-2013, under the category of construction services. 2. We note that as per the appellant, they were primarily providing construction services .....

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ligious, health, sanitation or philanthropic purposes and not for the purposes of profit being non- commercial, the service tax liability of the assessee would not arise. 4. We find that though the appellant has taken a stand before the Commissioner and has also produced the certificates from the Income-tax Authorities to the effect that most of the buildings constructed by them were considered as charitable institutions by the Income-tax Authorities, the Commissioner has not accepted the same o .....

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