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    <title>2010 (8) TMI 543 - CESTAT, BANGALORE</title>
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    <description>The Tribunal determined that the construction of petrol pumps fell under &quot;commercial &amp;amp; industrial construction&quot; rather than a &quot;works contract.&quot; The service tax demand was reduced, emphasizing that the new and old tax categories were distinct. The appellant was directed to make a pre-deposit to appeal, with a structured payment plan to balance interests. Compliance was required to maintain the interim relief.</description>
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