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2016 (9) TMI 1104 - CESTAT NEW DELHI

2016 (9) TMI 1104 - CESTAT NEW DELHI - TMI - Waiver of pre-deposit - Classification - site clearance, excavation, earth/sand filling etc. - whether to be classified as pre-commissioning activities under Commercial and Industrial Construction service or to be classified under Erection, Commissioning and Installation service - Held that:- on perusal of the work order placed by HPCL, we find that the work assigned thereunder relate to civil construction, which fall under the category of Commercial .....

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71 of 2014 - Stay Order No. 51143/2016 - Dated:- 22-8-2016 - Shri S.K. Mohanty, Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Ms. Rinky Arora, Advocate - for the Appellant. Shri K. Poddar, Authorized Representative (DR) for the Respondent. ORDER The appeal alongwith stay application has been filed against the impugned order dated 16/4/14, wherein service tax demand of ₹ 75,74,410/- has been confirmed alongwith equal amount of penalty. Besides penalties under Section 76, 77 .....

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e Department under the head Erection, Commissioning and Installation service is not proper and justified in as much as the said service are relating to pre-commissioning activities, Learned Advocate has relied on the decision of this Tribunal in the case of Subhash Khandelwal & Sons vs. CCE, Jaipur - I reported in 2011 (24) S.T.R. 461 (Tri. Del.) to state that pre-commissioning activities of civil nature do not involve installation or commissioning of any plant or machinery. The learned Advo .....

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